3i PROCEEDINGS OF THE CANADIAN INSTITUTE 



Tenure Reform Association," one object of which was " to claini for 

 the benefit of the State the interception l)y taxation of the future 

 unearned increase of the rent of laml (so far as the same can be 

 ascertained) or a great part of that increase, whicli is continually 

 taking phice without any effort or outlay l)y the proprietoi-s, merely 

 through the growth of population and wealth ; reserving to owners 

 the option of relinquishing their property to the State, at the market 

 value which it may have acquii-ed at the time, when this principle 

 may be ado])ted by the Legislature." Mr. George's meiit is that he 

 has shown how the unearned increment in land can l>e appropriated 

 by the community by a sound system of taxation, but he has need- 

 lessly weakened a strong case (1) by using words vaguely — a fault 

 which he severely condemns in other writers ; (2) by allowing him- 

 self to be influenced to some extent l>y considerations that belong not 

 to sociology but to natural theology; and ( j) by assailing certain 

 economic doctrines which, properly regarded, not merely support his 

 main thesis, but are absolutely necessary as a foundation on which it 

 must rest. His position resembles that of a man who iiot mei'ely 

 draws a .'jound conclusion from wrong premises but actually goes to 

 great trouble to demolish the right ones. Tliis points to tlie proba- 

 bility of the conclusion having been suggested to him by circum- 

 stances, and of his having gone wrong in his search for reasons, and 

 there is good ground to believe that this is the real history of his 

 mental development. Henry George's " main contention " above 

 referred to may be summed up in these propositions : 



(a) There is an unearned increment in land in every progres.sive 



community ; 



(b) This unearned inci-ement is caused by the growth of the com- 



munity, and should belong to the community ; 



(c) A practical and equitable means of securing it for the community 



can be found. 



This means is what Mr. George calls " taxation of laml values," a 

 kind of taxation which would be exemjilitied if our municipal assess- 

 ment system were reformed by abolishing the tax (I) on income, (2) 

 on personalty, and (3) on that portion of realty which is in its 

 economic nature akin to personalty. Such a .system of taxation is 



