The A B C of Taxation With Boston Object Lessons, Private Property in Land, and Other Essays and Addresses Classic Reprint

Excerpt from The A B C of Taxation: With Boston Object Lessons, Private Property in Land, and Other Essays and Addresses

Twelve years of zealous study and discussion of the subject of taxation have brought me at last to what should have been my starting point - what, as it now appears to me, should be the starting point of every student, to wit: the recognition that invest ments in land are exempt from taxation. The desire to make the path smoother and shorter for those who follow me is the reason for bringing together in a single volume these hitherto scattered miscellanies.

Notwithstanding their desultory form, these essays, discussions, and illustrations present What are in my judgment the fundamental issues in the field of taxa tion, and I am proud to say that most of the specific views herein expressed have had the substantial approval of a majority of the prominent teachers of political economy.

Although most of the matter contained in this volume has previously appeared in print, any value that it ever had is here enhanced by revision of figures and conclusions to date. When referring to Henry George's views, I have taken pains to give What I believe to have been his final judgments, making the writer of mature age the interpreter of his own earlier masterpiece.

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