The Principles of Natural Taxation
Charles B. Fillebrown
[Reprinted from the book, Natural Taxation,
Showing the Origin
and the Progress of Plans For the Payment
of All Public Expenses from Economic Rent
Published by A.C. McClurg, 1917 (Chicago)/ Preface]
To the PROFESSORS OF POLITICAL ECONOMY
Whose courtesy, interest and obliging cooperation have greatly
forwarded this volume, it is respectfully dedicated by The Compiler.
Students of Progress and Poverty are haunted by the glimpses
of worthies more or less ancient who, in the last century, have
previsioned the doctrine of Henry George. The object of this
compilation is to trace the metamorphosis of the land question into
the rent question; of the equal right to land into the joint right to
the rent of land; of the common use of the earth into the collective
enjoyment of ground rent; of the nationalization of land into the
socialization of its rent; of private property in land, including the
private appropriation of its rent, into the public appropriation of
that rent without disturbance of the private ownership of land. The
undertaking, thus presented, is to disclose the genesis, and observe
the development, of conception of economic rent and the evolution of
this concept in the minds of man, closely followed as it has been by
the idea of the taxation of economic rent, and its corollaries. "Rents
and the taxation of rent" would be accurately suggestive of the
aim and compass of the book. The arrangement of its contents is
intended to be in the order of importance to the reader, the studied
aim being to satisfy his economic understanding with the least mental
exertion.
A multitude of lawgivers and philosophers, from Moses down, to the
had been invoked from time to time to solve the great social questions
of the world by putting the superabundance of the earth within reach
of its millions, but in their teaching nothing whenever is found of
the nature and office of economic rent. It is only within the last
hundred years that any of the authorities on the land problem appear
to have been impressed with the truth that the answer to their
questions is to be found in the cause, magnitude, and treatment of
economic rent. It is wonderfully interesting, moreover, to note with
what rapidity this truth has grown into the understanding of those
with more recent years have given it their consideration.
Incidentally, this book challenges a host of economic errors and
omissions, collective or individual, grave or venial, among which are:
(1) that the indestructible properties of the soil are a source of
rent; (2) that agricultural value should not equally with urban values
be classed as site values; (3) that to "appropriate rent by
taxation" means the abolition of the institution of private
property in land; (4) that the joint right to the rent of land is a
logical deduction from the equal right to land itself; (5) failure to
emphasize Henry George's distinct transition from common right to land
to joint right to rent; 6 omission to emphasize the fact that the
assessed value of land is the untaxed value; 7 that when the
storekeeper's rent is raised, he has got to raise the price of his
goods. While this body is a revision and enlargement of A Single
Tax Handbook for 1913, which it was thought might reappear at
intervals, it is issued with the idea of permanence, as representing
the best authorities, early and late, upon the development of the
idea.
Only those writers are given leading space in this collection who
have been pioneers and specialists in this field of thought. Numerous
other writers whose names have been associated, some of the
intimately, with Henry George cannot claim classification with him
when tested by the tenets which they have advocated. An analysis of
the real views of these writers will be given in appendix. Much care
has been exercised in trying to make this analysis just and fair,
although the compiler is fully conscious that in criticism is not easy
to avoid mistakes. Those who are curious as to the proofs or doubtful
of the truth of what is offered may easily assure themselves by
reference to original texts. The intent has been that anything of
questionable pertinence, or anything that may hinder the mind from
direct approach to the subject, should find its subordinate place in
an Appendix, in order that the volume proper may be reserved for the
collection of what so far as possible may be relied upon as sound
doctrines.
It is hoped that the student will find here most of the essential
facts and principles of taxation clarified by persistent discussion
and backed by the agreement of the ablest economic authorities. A very
complete index service for the ready location of even scattered
references.
For many excellencies in this book, I am under lasting obligation for
the suggestions of my friends who have read the whole manuscript, Mr.
Bolton Hall, Mr. Charles T. Root and Mr. Alexander MacKendrick.
|
