Now, it is quite true that all taxes of whatever nature are paid out of the products of labor. But must they be for that reason a tax on labor products. Let us see. I suppose you won't deny that a unit of labor applies to different kinds of land will give very different results. Suppose that a unit of labor produces on A's land 4, on B's 3, on C's 2 and on D's 1. A's land is the most, and D's is the least, productive land in use in the community to which they belong. B's and C's represent intermediate grades. Suppose each occupies the best land that was open to him when he entered into possession. Now, B, and C, and D have just as good a right to the use of the best land as A had. Manifestly then, if this be the whole story, there cannot be equality of opportunity where a unit of labor produces such different results, all other things being equal except the land. How is this equality to be secured? There is but one possible way. Each must surrender for the common use of all, himself included, whatever advantages accrues to him from the possession of land superior to that which falls to the lot of him who occupies the poorest. In the case stated, what the unit of labor produces for D, is what it should produce for A, B and C, if these are not to have an advantage of natural opportunity over D. Hence equity is secured when A pays 3, D, 2 and C, 1 into a common fund for the common use of all—to be expended, say in digging a well, making a road or bridge, building a school, or other public utility. Is it not manifest that here the tax which A, B and C pay into a common fund, and from which D is exempt, is not a tax on their labor products (though paid out of them) but a tax on the superior advantage which they enjoy over D, and to which D has just as good a right as any of them. The result of this arrangement is that each takes up as much of the best land open to him as he can put to gainful use, and what he cannot so use he leaves open for the next. Moreover, he is at no disadvantage with the rest who have come in ahead of him, for they provide for him, in proportion to their respective advantages, those public utilities which invariably arise wherever men live in communities. Of course he will in turn hold to those who come later the same relation that those who came earlier held to him. Suppose now that taxes had been levied on labor products instead of land; all that any land-holder would have to do to avoid the tax is to produce little or nothing. He could just squat on his land, neither using it himself nor letting others use it, but he would not stop at this, for he would grab to the last acre all that he could possibly get hold of. Each of the others would do the same in turn, with the sure result that by and by, E, F and G would find no land left for them on which they might make a living. So they would have to hire their labor to those who had already monopolized the land, or else buy or rent a piece of land from them. Behold now the devil of landlordism getting his hoof on God's handiwork! Exit justice, freedom, social peace and plenty. Enter robbery, slavery, social discontent, consuming grief, riotous but unearned wealth, degrading pauperism, crime breeding, want, the beggar's whine, and the tyrant's iron heel. And how did it all come about? By the simple expedient of taxing labor products in order that precious landlordism might laugh and grow fat on the bovine stupidity of the community that contributes its own land values toward its own enslavement! And yet men vacuously ask, "What difference does it make?" O tempora! O mores! To be as plain as is necessary, it makes this four-fold difference. First, it robs the community of its land values; second, it robs labor of its wages in the name of taxation; third, it sustains and fosters landlordism, a most conspicuously damnable difference; fourth, it exhibits willing workers in enforced idleness; beholding their families in want on the one hand, and unused land that would yield them abundance on the other. This last is a difference that cries to heaven for vengeance, and if it does not always cry in vain, will W. C. Brann be able to draw his robe close around him and with a good conscience exclaim, "It's none of my fault; I am not my brother's keeper."

It will not do, my dear friend; you must think again on the Single Tax, even though, in doing so, you might make men suspect that you are not infallible. The sublimest act it will ever be given you to perform is to candidly confess to your grand and ever-growing constituency that you were mistaken in your estimate of the Single Taxers and their faith. "Government must compel each to pay toll in proportion the amount of wealth it has produced—and this is the only equitable law of taxation." Just reflect for a moment what a monstrous conclusion flows from these premises. Labor applied to land produces all wealth. Landlordism as such produces nothing. Therefore labor should bear the whole burden of taxation, while landlordism and all other forms of monopoly should go scot free. The iniquity of our present system of taxation is that a portion of it is levied on land instead of being all levied on labor products, like the tariff! To be strictly just, we must quit taxing land and exact no royalty from owners of coal mines and oil wells! That your view?

"There is every indication that his cult has had its day and is rapidly going to join the many other isms, political and religious, that have been swallowed up like cast off clothes and other exuviae by the great mother of dead dogs." This is fine, incontestably fine! Also forcible, impressibly forcible—with the force of a squirt of tobacco juice. If "the Single Tax party will not long survive its creator," perhaps it is because it has not as much attraction for the great sovereign voter as the blessed protective tariff, which, to use your own fantastic expression, you should "cosset on your heaving brisket" for its splendid success as a survivor of its primogenitors. Look at the pinnacle of political success to which the McKinley bill has brought Bill McKinley (excuse the paltry little pun) and sound money (saving your presence) brought Grover Cleveland, and then contemplate the ignominy and obscurity has brought George and free silver has brought Bryan. Evidently George isn't a mouse to McKinley, while Bryan is but a brindle pup compared to the great and only Grover. Yes, the "public concept of truth" makes it plain that protection is all right and Single Tax all wrong. "George is a reformer who can't reform because he took issue with the wisdom of the world," just like the man who said that the earth was round and that the sun didn't go round it every twenty-four hours, contrary to what the wisdom of the world had long ago decided.

You are not mistaken in saying that "Mr. George was unable to keep one of these expounders of his doctrine (a S.T. paper) from running on the financial rocks." It is a very logical deduction to draw from this fact that the teachings of the paper were worthless. Why should anybody teach what does not, in the teaching, promote his financial prosperity? See what fools Professors Bemis and Andrews have made of themselves. Because they did not have due regard for the "public concept of the truth" they are cashiered; and it serves them right, for the truth must be vindicated—if it pays. On the other hand, see what splendid financial successes the ICONOCLAST, the Galveston News and the so-called yellow journalism of New York all are. "Deserve, in order to command success," the old copy-book headline used to say, from which it follows as mud does rain, that whatever succeeds deserves it, and whatever doesn't, doesn't. It doesn't take much besides capital to succeed, however, "where the conditions for the propagation of empiricism are more favorable than ever before." All you have to do is to propagate and expound the "public concept of truth" and let the truth itself alone. The Single Taxers respectfully solicit some more plain truths on the "Mumbojumboism of George." THOMAS FLAVIN.

. . .

Ever since the appearance of my first courteous critique of the Single Tax theory the followers of that faith have been pouring in vigorous "replies"; but as my articles were directed to Mr. George and not to his disciples, I saw no occasion for the latter to intermeddle in the matter, and the tide of economic wisdom went to waste. Although a publisher is supposed to be privileged to select his own contributors, and Mr. George had been requested to make reply at my expense, the Single Taxers raised a terrible hue and cry that the ICONOCLAST was unfair in that it "permitted one side to be presented." In order to cast a little kerosene upon the troubled waters I decided that they should be heard, and selected Dr. Flavin as their spokesman, believing him to be the ablest of those who have followed this particular economic rainbow into the bogs. So much by way of prolegomenon; now for the doctor.

My very dear sir, I shall heed your advice to "rise above" the abuse of those who mistake impudence for argument, and ignore the discourteous remarks with which you have so liberally interlarded your discourse. Doubtless you include yourself among that numerous tribe of Texas titans who can "unhorse" me as easily as turning a hen over; and having accorded you unlimited space in which to acquire momentum, I would certainly dread the shock were I cursed with an atom of polemical pride. Frankly, I wish you success—trust that you can demonstrate beyond a peradventure of a doubt that all my objections to the Single Tax are fallacious, that it is indeed the correct solution of that sphinx riddle which we must soon answer or be destroyed. At a time when the industrial problem is pressing upon us with ever increasing power, it is discouraging to hear grown Americans prattling of "unhorsing" economic adversaries—priding themselves on polemical fence, like shyster lawyers, and seeking victory through sophistry rather than truth by honest inquiry. That is not patriotism, but a picayune partisanship which I profoundly pity.

Regarding "the public concept of truth" which seems to irritate you sorely, I will simply say that the people are slow to accept new and startling truths like those promulgated by Galileo, Newton and Harvey; but a truth, howsoever strange, GROWS year by year and age by age, while a falsehood creates more or less flurry at its birth, then fades into the everlasting night of utter nothingness. That Mr. George's theory, after several years of discussion, is declining in popular favor, and has never made a convert among the careful students of political economy, is strong presumptive evidence that it is not founded on fact. The more you hammer truth the brighter it glows; the more you hammer Georgeism the paler it gets. It is not for me to prove the fallacy of the Single Tax theory—the onus probandi rests with its apostles, and they but saltate from mistaken premises to ridiculous conclusions. Like the German metaphysicians, they are abstract reasoners who do not trouble themselves about conditions. It is not well to sneer at "the great blind multitude" because it fails to see the beauty or wisdom in the Single Tax, for many a great man before Lincoln's time had profound respect for the judgment of the common people. "Truth," say the Italians, "is lost by too much controversy;" and while the Georges and Flavins split hairs and spute and spout themselves into error, the hard- headed farmer and mechanic, exercising their practical common-sense, arrive at correct conclusions. In saying that Mr. George has, by his sophistry, "deceived hundreds of abler men than himself," I simply accredited him with a feat that has been a thousand times performed. Carliostro was an ignoramus and possessed very ordinary intellect, yet for several years he succeeded in deceiving some of the wisest men of his day with his Egyptian Masonry idiocy. Thousands of fairly intelligent people believed poor looney Francis Schlatter a kind of second Messiah, some of the ablest men of Europe were misled by half-crazy Martin Luther—and Dr. Flavin regards Henry George's economic absurdities as omniscience. The latter has "mistaken the plausible for the actual," has deceived himself with his own sophistry, else he and his few score noisy followers are wiser than all the rest of the world, or, for the sake of gain or cheap notoriety, he's peddling what he knows to be arrant nonsense. You may take as many "pinches of snuff" on that proposition as you please.

All your remarks about land values, their origin and rightful ownership—the tiresome old piece de resistance of every Single Tax discourse—I answered fully in my two former articles on this subject, wherein I also explained how the "unearned increment" is at present appropriated by the public, and I cannot afford to rethresh old straw for the benefit of Single Taxers who WILL write and WON'T read. I will remark en passant, however, that by "unearned increment" I mean exactly what I suppose Mr. George to mean—increase in the market value of land for which the proprietor is not responsible. This, I have explained, is already appropriated by the public, because the total annual increase in land values in this country—barring betterments of course—does not exceed the total annual tax levied upon the land. There's always a boom in land values here and there; but hundreds of millions of acres, urban and suburban, have not increased a penny in selling price during the past decade. The owners are reaping no unearned increment, but they are paying taxes regularly into the public till. "The exclusive creator or producer of a thing is the rightful owner," says Dr. Flavin. Quite true; and as the only thing the community creates for the land owner is the unearned increment, it has no moral right to take anything more. The Single Taxers persist in ignoring the fact that there is an EARNED as well as an UNEARNED increment, and that the former is as much the property of the individual as the barn he builds or the calf he breeds. Of this earned increment more anon.

"The highest homage, the highest act of faith which the human mind and heart can offer to God is to say he could not be God and pronounce the Single Tax to be unjust!" O hell! That's not argument, but simply empty declamation intended to tickle the ears of the groundlings—to raise a whoop among the gallery gods. As you have suggested, "Come, let us argue with dignity and composure," instead of emitting fanatical screeches like fresh converts at a Methodist campmeeting, let's see about this God of Justice business: About 200 years ago a party whom we will call Brann, as that happened to be his name "cleared" a farm in the wilds of Virginia, enduring all the hardships and dangers of the frontier. He built roads and bridges, drained swamps, exterminated Indians and wild animals. His descendants helped drive out the British butchers, some of them being scalped alive by John Bull's red allies, while their wives and children were tomahawked. They contributed in their humble way to secure the blessings of free government which the present inhabitants of Virginia enjoyed. They helped support schools, churches and charities and otherwise make the district desirable as a place of residence. Finally railways were built and stores opened, not to enrich these people, but to be enriched by them. These conveniences added to the value of the land, but were paid for at a good round price, as such things ever are by the users. The land is now worth about $30.00 an acre, and while this value is unquestionably due to the presence of populatoin,{sic} it is fair to assume that in two centuries the estate has yielded that much in the shape of taxes. As the present owner, I ask, has the Old Dominion against that property for unearned increment? I say it has not; that the $30.00 an acre represents the savings of seven generations of my ancestors; that while the community created the land value, said value has been duly purchased and paid for—that it represents EARNED increment. Unearned increment is not what Dr. Elavin is after; he would confiscate the RENT of my patrimony; he would deprive me of the VALUES created by my people—would allow me no larger share therein than he accords to the newly arrived immigrant from that damned island we call England. If our God says THAT is just, then I want no angelic wings—prefer to associate with Satan. Has the son a just right to wealth created and solemnly bequeathed him by his sire? That land is as much mine as the gold would be mine, had my people their savings in that shape, and the rent is mine as justly as the interest on the gold would be. It is quite true that none of my clan CREATED that land; it is true that I cannot show a title to it signed by God Almighty and counter- signed by the Savior, any more than I can show a title from the same high source to the watch I hold in my hand; but I have a title to all the rights, conveniences and profits appertaining to control of the land, issued by their creator, the community, for value received. I have the same title to the land that I have to the watch; not to the material made by the Almighty, but to whatsoever has been added of desirability thereto by the action of man. The community has been settled with up-to-date for both the land and the watch, but has a continuing claim against them so long as it enables me to employ them advantageously than I could without its assistance. If I sell my land the purchaser receives in return for his money all those advantages which it required so many years of toil and danger to win—he pays for the sacrifices made by others in preference to going into the wilderness and making them himself. The market value of my land is a "labor product," just as my watch is a labor product, hence all this prattle about relieving industry of governmental burdens by any economic thaumaturgy whatsoever is the merest moonshine.