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You compare the nation to a parched piece of land and the tax to a life-giving rain. So be it. But you should also ask yourself where this rain comes from, and whether it is not precisely the tax that draws the moisture from the soil and dries it up. You should also ask yourself further whether the soil receives more of this precious water from the rain than it loses by the evaporation?

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The State obtains its revenue by coercion, by threatening dire penalties should the income not be forthcoming. That coercion is known as “taxation,” although in less regularized epochs it was often known as “tribute.”
Taxation is theft, purely and simply even though it is theft on a grand and colossal scale which no acknowledged criminals could hope to match. It is a compulsory seizure of the property of the State’s inhabitants, or subjects.

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We have taxes upon every article that enters into the mouth, or covers the back, or is placed under the foot; taxes upon everything which it is pleasant to feel, smell, or taste; taxes on everything in the earth, or in the waters under the earth; on everything that comes from abroad or that is grown at home ; taxes on the raw material; taxes on every value that is added to it by the industry of man ; taxes on the sauce which pampers man's appetite, and on the drug which restores him to health ; on the ermine which covers the judge, and the rope that hangs the criminal; on the poor man's salt, and the rich man's spice; on the brass nails of the coffin, and the ribbons of the bride; — on bed and board — couchant or levant — we must pay.

The schoolboy whips his taxed top; the beardless youth manages a taxed horse, with a taxed bridle, on a taxed road; and the dying Englishman, pouring his medicine, which has paid seven per cent, into a spoon which has paid fifteen per cent, flings himself back upon his chintz bed, which has paid twenty-two per cent, and expires in the arms of an apothecary who has paid a license of one hundred pounds for the privilege of presiding at his death-bed. His whole property is then taxed from two to twenty per cent. Besides the probate, large fees are demanded for burying him in the chancel ; his virtues are handed down to posterity on taxed marble, and he is gathered to his fathers to be taxed no more.

what do they want with our land? They do not want it at all; it is not the land they want; they have no use for American land. What they want is the income that they know they can in a little while get from it. Where does that income come from? It comes from labour, from the labour of American citizens. What we are selling to these people is our children, not land.

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Now, supposing we should abolish all other taxes direct and indirect, substituting for them a tax upon land values, what would be the effect? In the first place it would be to kill speculative values. It would be to remove from the newer parts of the country the bulk of the taxation and put it on the richer parts. It would be to exempt the pioneer from taxation and make the larger cities pay more of it. It would be to relieve energy and enterprise, capital and labour, from all those burdens that now bear upon them. What a start that would give to production! In the second place we could, from the value of the land, not merely pay all the present expenses of the government, but we could do infinitely more. In the city of San Francisco James Lick left a few blocks of ground to be used for public purposes there, and the rent amounts to so much, that out of it will be built the largest telescope in the world, large public baths and other public buildings, and various costly works. If, instead of these few blocks, the whole value of the land upon which the city is built had accrued to San Francisco what could she not do? So in this little town, where land values are very low as compared with such cities as Chicago and San Francisco, you could do many things for mutual benefit and public improvement did you appropriate to public purposes the land values that now go to individuals. You could have a great free library; you could have an art gallery; you could get yourselves a public park, a magnificent public park, too. You have here one of the finest natural sites for a beautiful town I know of, and I have travelled much. You might make on this site a city that it would be a pleasure to live in. You will not as you go now — oh, no! Why, the very fact that you have a magnificent view here will cause somebody to hold on all the more tightly to the land that commands this view and charge higher prices for it. The State of New York wants to buy a strip of land so as to enable

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