[95] Cf. Seligman, "Progressive Taxation in Theory and Practice," part II, chs. ii and iii; also the classic refutation of the "benefit" theory by John Stuart Mill in "Principles of Political Economy," book V, ch. ii, sec. 2. The traditional Catholic teaching on the subject is compactly stated by Cardinal de Lugo in "De Justitia et Jure," disp. 36; cf. Devas, "Political Economy," p. 594, 2d ed. [96] Cf. Fallon, "Les Plus-Values et l'Impot," pp. 455, sq.; Paris, 1914; Fillebrown, "A Single Tax Handbook for 1913"; Boston, 1912; Marsh, "Taxation of Land Values in American Cities," pp. 90-92; New York, 1911; "The Quarterly Journal of Economics," vols. 22, 24, 25; "The Single Tax Review," March-April, 1912; "Stimmen aus Maria-Laach," Oct., 1907. [97] See the references in the second last paragraph. [98] The most comprehensive and reliable account of the special land taxes in Canada is contained in the report prepared for the Committee on Taxation of the City of New York, by Robert Murray Haig, Ph.D., entitled, "The Exemption of Improvements from Taxation in Canada and the United States"; New York, 1915. See also Fallon, op. cit., pp. 452-455. [99] Cf. Fallon, op. cit., pp. 443-452. [100] "The Wealth and Income of the People of the United States," pp. 158, 143. [101] "Abstract of Bulletins on Wealth, Debt, and Taxation," p. 16; U. S. Census, 1913. [102] Idem, p. 15. [103] Idem, p. 16; and Bulletin of the Census on "Estimated Valuation of National Wealth," p. 15. [104] "Special Report of the Twelfth Census on Wealth, Debt, and Taxation," pp. 12, 13. [105] Haig, "Probable Effects of Exemption of Improvements....", p. 23. [106] Cf. Seligman, "The Shifting and Incidence of Taxation," pp. 187, 245, 272, and all of part II; N. Y., 1899; Taussig, "Principles of Economics," II, 518-549, and chs. 67-69. [107] Cf. Fallon, op. cit., pp. 442, sq. [108] Cf. Vermeersch, "Quaestiones de Justitia," pp. 94-126; Seligman, "Progressive Taxation in Theory and Practice," pp. 210, 211; Mill, "Principles of Political Economy," book V, ch. ii, sec. 3. [109] "Summary of Report of the Commissioner of Corporations on the Lumber Industry in the United States," p. 8. [110] Probably the most concrete and satisfactory discussion of the increment tax and the project to transfer improvement taxes to land, is that presented in the "Final Report of the Committee on Taxation of the City of New York"; 1916. It contains brief, though complete, statements of all phases of the subject, together with concise arguments on both sides, majority and minority recommendations, a great variety of dissenting individual opinions, and considerable testimony by experts, authorities, and other interested persons. SECTION II THE MORALITY OF PRIVATE CAPITAL AND INTEREST CHAPTER IX THE NATURE AND THE RATE OF INTEREST