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 THE SINGLE TAX: WHAT AND WHY 743

yet the argument in favor of simplicity and unity in the assess- ment and collection of taxes seems conclusive in favor of a single tax. But if it can be easily demonstrated, not only that there is no other tax just as good, but that all other taxes are posi- tively bad, unjust, unequal, and more or less disastrous to human- ity in their operation, the argument in favor of some single form of taxation which is not open to these objections simply admits of no answer whatever, and has never received any. Thus, the central idea of one tax is obviously an ideal method of taxation.

But we have to explain what is meant, not merely by a single tax, but by the single tax. In passing, let it be noted that, in all the history of political economy, nobody has been known to advocate seriously any form of single tax except the single tax which we are about to explain. This single tax was first expounded by the illustrious French physician Quesnay, more than one hundred and fifty years ago. The theory was accepted with enthusiasm by the most eminent men of the time. But it was submerged in the tremendous agitation of the French Revo- lution and the Napoleonic wars ; any attempt to teach it in Great Britain was regarded as no better than treason, and if seri- ously made would have been severely punished ; and thus the very idea of the single tax was practically lost to mankind. It has now been revived ; and it is slowly making its way in all classes of society, including the rich as well as the poor. It would be a breach of confidence to mention names ; otherwise it would be easy to give the names of distinguished men in every department of life : statesmen, college professors, divines, law- yers, editors, merchants, and manufacturers, who, in private, freely express their unqualified acceptance of this doctrine, but who, for good reasons, do not think it expedient to give public expression to their faith. A theory which has commanded such assent as this surely deserves attention and explanation.

The name impot unique was invented by Quesnay, and has simply been translated in English into "the single tax." By this phrase is to be understood the abolition of all existing taxes save one ; that one being the tax on ground rent, or, as it is otherwise called, the value of land ; and, of course, the concen-