752 THE AMERICAN JOURNAL OF SOCIOLOGY
All opponents of the single tax emphatically agree in declar- ing that all other taxes are unjust, unequal, injurious, and demor- alizing. But, they say: "All taxes are bad." This, however, none of them will maintain, when brought to close quarters, with respect to a tax on the value of land. Such a tax, they are com- pelled to acknowledge, can be laid and collected with greater approximation to fairness and equality than any other, provided (they hasten to add) the tax is made very light. But, when fur- ther pushed, they are compelled to admit that it makes no dif- ference whether the tax is light or heavy ; it cannot be evaded in either case, and cannot be made the means of fraud and ine- quality, as between the owners of land value. Their only final claim is that it is unjust to select the owners of ground rents as the sole payers of taxes. This, therefore, is all the argument which we need to consider.
We maintain that it is perfectly just to lay all taxes upon ground rent, because it is nothing in the world but a species of private taxation. It is paid by the industrious for the privilege of exerting their industry. It is paid to those who need not be industrious in order to receive it. It is paid by every man, in proportion to the benefit which he derives from being permitted to monopolize some small section of the earth. It is paid to a man who has no more right to that particular section of the earth than has the man who pays him for it. Rent itself is just and inevita- ble. It is perfectly right that every man should pay rent ; because that represents only the value of an advantage which he has upon the earth over his fellow-men, and to which he has no more right than any other man, until he has paid for it. It is paid, however, to men who have no right whatever to receive it, except such as is given by the law of their country ; in other words, by the general consent of their fellow-citizens.
Rent, therefore, is paid as the fair price of all the advantages which men gain by occupying a specially advantageous situation. In paying rent, men take into account all the advantages of gov- ernment, and pay for those, among other things. Indeed, the advantages of human society and of good government are more valuable than all other advantages put together; and, accord-
