Thomas Gaskell Shearman

“ By applying the rent of land, exclusive of all improvements, to the equal benefit of the whole community, absolute justice would be done to all. As rent is always more than sufficient to defray all necessary expenses of government, those expenses should be met by a tax upon rent alone, to be brought about by the gradual abolition of all other taxes. Landlords should be left in undisturbed possession and nominal ownership of the land, with a sufficient margin over the tax to induce them to collect their rents and pay the tax. ”

“ Private ownership of land has no more foundation in morality or reason than private ownership of air or sunlight. But the private occupancy and use of land are right and indispensable. Any attempt to divide land into equal shares is impossible and undesirable. Land should be, and practically is now, divided for private use in parcels among those who will pay the highest price for the use of each parcel. This price is now paid to some persons annually, and it is called rent. ”

“ The right of private property in all things made by man would thus be absolute, for the owner of such things could not be divested of his property, without full compensation, even under the pretence of taxation. The idea of concentrating all taxes upon ground-rent has found followers in Great Britain, North America, Australia and New Zealand. In practical politics this doctrine is confined to the “Single Tax, Limited,” which proposes to defray only the needful public expenses from ground-rent, leaving the surplus, whatever it may be, in the undisturbed possession of land-owners. ”