We propose to abolish all taxes save one single tax levied on the value of land, irrespective of the value
             of the improvements in or on it. 

             What we propose is not a tax on real estate, for real estate includes improvements. Nor is it a tax on
             land, for we would not tax all land, but only land having a value irrespective of its improvements, and
             would tax that in proportion to that value. 

             Our plan involves the imposition of no new tax, since we already tax land values in taxing real estate.
             To carry it out we have only to abolish all taxes save the tax on real estate, and abolish all of that
             which now falls on buildings or improvements, leaving only that part of it which now falls on the
             value of the bare land, increasing that so as to take as nearly as may be the whole of economic rent, or
             what is sometimes styled the "unearned increment of land values." 

             That the value of the land alone would suffice to provide all needed public revenues--municipal,
             county, State, and national-- there is no doubt. 

             To show briefly why we urge this change, let me treat (1) of its expediency, and (2) of its justice.

             From the Single Tax we may expect these advantages:

                   1. It would dispense with a whole army of tax gatherers and other officials which
                   present taxes require, and place in the treasury a much larger portion of what is taken
                   from people, while by making government simpler and cheaper, it would tend to make
                   it purer. It would get rid of taxes which necessarily promote fraud, perjury, bribery,
                   and corruption, which lead men into temptation, and which tax what the nation can
                   least afford to spare -- honesty and conscience. Since land lies out-of-doors and cannot
                   be removed, and its value is the most readily ascertained of all values, the tax to which
                   we would resort can be collected with the minimum of cost and the least strain on
                   public morals.

                   2. It would enormously increase the production of wealth -- 

                   (a) By the removal of the burdens that now weigh upon industry and thrift. If we tax
                   houses, there will be fewer and poorer houses; if we tax machinery, there will be less
                   machinery; if we tax trade, there will be less trade; if we tax capital, there will be less
                   capital; if we tax savings, there will be less savings. All the taxes therefore that we
                   would abolish are those that repress industry and lessen wealth. But if we tax land
                   values, there will be no less land.

                   (b) On the contrary, the taxation of land values has the effect of making land more
                   easily available by industry, since it makes it more difficult for owners of valuable
                   land which they themselves do not care to use to hold it idle for a large future price.
                   While the abolition of taxes on labor and the products of labor would free the active
                   element of production, the taking of land values by taxation would free the passive
                   element by destroying speculative land values and preventing the holding out of use of
                   land needed for use. If any one will but look around today and see the unused or but
                   half-used land, the idle labor, the unemployed or poorly employed capital, he will get
                   some idea of how enormous would be the production of wealth were all the forces of
                   production free to engage.

                   (c) The taxation of the processes and products of labor on one hand, and the
                   insufficient taxation of land values on the other, pro- duce an unjust distribution of
                   wealth which is building up in the hands of a few, fortunes more monstrous than the
                   world has ever before seen, while the masses of our people are steadily becoming
                   relatively poorer. These taxes necessarily fall on the poor more heavily than on the rich;
                   by increasing prices, they necessitate a larger capital in all businesses, and
                   consequently give an ad- vantage to large capitals; and they give, and in some cases are
                   designed to give, special advantage and monopolies to combinations and trusts. On the
                   other hand, the insufficient taxation of land values enables men to make large fortunes
                   by land speculation and the increase of ground values -- fortunes which do not
                   represent any addition by them to the general wealth of the community, but merely the
                   appropriation by some of what the labor of others creates.

                   This unjust distribution of wealth develops on the one hand a class idle and wasteful
                   because they are too rich, and on the other hand a class idle and wasteful because they
                   are too poor. It deprives men of capital and opportunities which would make them
                   more efficient producers. It thus greatly diminishes production.

                   (d) The unjust distribution which is giving us the hundred-fold millionaire on the one
                   side and the tramp and pauper on the other, generates thieves, gamblers, and social
                   parasites of all kinds, and requires large expenditure of money and energy in
                   watchmen, policemen, courts, prisons, and other means of defense and repression. It
                   kindles a greed of gain and a worship of wealth, and produces a bitter struggle for
                   existence which fosters drunkenness, increases insanity, and causes men whose energies
                   ought to be devoted to honest production to spend their time and strength in cheating
                   and grabbing from each other. Besides the moral loss, all this involves an enormous
                   economic loss which the Single Tax would save.

                   (e) The taxes we would abolish fall most heavily on the poorer agricultural districts,
                   and tend to drive population and wealth from them to the great cities. The tax we
                   would increase would destroy that monopoly of land which is the great cause of that
                   distribution of population which is crowding the people too closely together in some
                   places and scattering them too far apart in other places. Families live on top of one
                   another in cities because of the enormous speculative prices at which vacant lots are
                   held. In the country they are scattered too far apart for social intercourse and
                   convenience, because, instead of each taking what land he can use, every one who can
                   grabs all he can get, in the hope of profiting by its increase in value, and the next man
                   must pass farther on. Thus we have scores of families living under a single roof, and
                   other families living in dugouts on the prairies afar from neighbors -- some living too
                   close to each other for moral, mental, or physical health, and others too far separated
                   for the stimulating and refining influences of society. The wastes in health, in mental
                   vigor, and in unnecessary transportation result in great economic losses which the
                   Single Tax would save.

             Let us turn to the moral side and consider the question of justice.

             The right of property does not rest upon human laws; they have often ignored and violated it. It rests
             on natural laws -- that is to say, the law of God. It is clear and absolute, and every violation of it,
             whether committed by a man or a nation, is a violation of the command, "Thou shalt not steal." The
             man who catches a fish, grows an apple, raises a calf, builds a house, makes a coat, paints a picture,
             constructs a machine, has, as to any such thing, an exclusive right of ownership which carries with it
             the right to give, to sell or bequeath that thing.

             But who made the earth that any man can claim such ownership of it, or any part of it, or the right to
             give, sell or bequeath it? Since the earth was not made by us, but is only a temporary dwelling place
             on which one generation of men follow another; since we find ourselves here, are manifestly here with
             equal permission of the Creator, it is manifest that no one can have any exclusive right of ownership in
             land, and that the rights of all men to land must be equal and inalienable. There must be exclusive
             right of possession of land, for the man who uses it must have secure possession of land in order to
             reap the products of his labor. But his right of possession must be limited by the equal right of all,
             and should therefore be conditioned upon the payment to the community by the possessor of an
             equivalent for any special valuable privilege thus accorded him. 

             When we tax houses, crops, money, furniture, capital or wealth in any of its forms, we take from
             individuals what rightfully belongs to them. We violate the right of property, and in the name of the
             State commit robbery. But when we tax ground values, we take from individuals what does not belong
             to them, but belongs to the community, and which cannot be left to individuals without robbery of
             other individuals.

             Think about what the value of land is. It has no reference to the cost of production, as has the value of
             houses, horses, ships, clothes, or other things produced by labor, for land is not produced by man, it
             was created by God. The value of land does not come from the exertion of labor on land, for the value
             thus produced is a value of improvement. That value attaches to any piece of land means that that
             piece of land is more desirable than the land which other citizens may obtain, and that they are
             willing to pay a premium for permission to use it. Justice therefore requires that this premium of
             value shall be taken for the benefit of all in order to secure to all their equal rights.

             Consider the difference between the value of a building and the value of land. The value of a building,
             like the value of goods, or of anything properly styled wealth, is produced by individual exertion, and
             therefore properly belongs to the individual; but the value of land only arises with the growth and
             improvement of the community, and therefore properly belongs to the community. It is not because of
             what its owners have done, but because of the presence of the whole great population, that land in New
             York is worth millions an acre. This value therefore is the proper fund for defraying the common
             expenses of the whole population; and it must be taken for public use, under penalty of generating
             land speculation and monopoly which will bring about artificial scarcity where the Creator has
             provided in abundance for all whom His providence has called into existence. It is thus a violation of
             justice to tax labor, or the things produced by labor, and it is also a violation of justice not to tax land
             values.

             These are the fundamental reasons for which we urge the Single Tax, believing it to be the greatest and
             most fundamental of all reforms. We do not think it will change human nature. That, man can never
             do; but it will bring about conditions in which human nature can develop what is best, instead of, as
             now in so many cases, what is worst. It will permit such an enormous production as we can now
             hardly conceive. It will secure an equitable distribution. It will solve the labor problem and dispel the
             darkening clouds which are now gathering over the horizon of our civilization. It will make
             undeserved poverty an unknown thing. It will check the soul-destroying greed of gain. It will enable
             men to be at least as honest, as true, as considerate, and as high-minded as they would like to be. It
             will remove temptation to lying, false, swearing, bribery, and law breaking. It will open to all, even the
             poorest, the comforts and refinements and opportunities of an advancing civilization. It will thus, so
             we reverently believe, clear the way for the coming of that kingdom of right and justice, and
             consequently of abundance and peace and happiness, for which the Master told His disciples to pray
             and work. It is not that it is a promising invention or cunning device that we look for the Single Tax to
             do all this; but it is be- cause it involves a conforming of the most important and fundamental
             adjustments of society to the supreme law of justice, because it involves the basing of the most
             important of our laws on the principle that we should do to others as we would be done by.

             The readers of this article, I may fairly presume, believe, as I believe, that there is a world for us
             beyond this. The limit of space has prevented me from putting before them more than some hints for
             thought. Let me in conclusion present two more:

                   1. What would be the result in heaven itself if those who get there first instituted
                   private property in the surface of heaven, and parceled it out in absolute ownership
                   among themselves, as we parcel out the surface of the earth? 

                   2. Since we cannot conceive of a heaven in which the equal rights of God's children to
                   their Father's bounty is denied, as we now deny them on this earth, what is the duty
                   enjoined on Christians by the daily prayer: "Thy kingdom come, Thy will be done, on
                   earth, as it is in heaven?"

1880   The Single Tax, What It Is and Why We Urge It    by Henry George   1880