“The effect of the single tax on farming land was much the same. Not over seven-tenths of the arable land in the state was under actual cultivation. Large tracts were held by nonresident speculators. When the increased tax came to be levied, these lands were all thrown on the market. The depreciation in prices of these lands at first brought a considerable access of population, but this soon became checked, because the farmers found that on account of the loss of taxes on these lands, the rates had to be increased and the additional burden fell on the resident farmers. These in almost all cases owned considerable land they did not cultivate, but were saving for speculation or for their children. Often a farmer owing 160 acres, cultivated, but 40. As the burdens fell heavier on this class, they commenced throwing up the uncultivated parts of their farms, so that from these various causes in a few years almost three-fourths of the arable land was without claimants, and of course yielded no taxes. The farmers, then found themselves greatly reduced in wealth, the lands they had counted on as belonging to them, now being thrown out as commons; and even for the acres they cultivated they paid more in the way of taxes than would have been considered a fair rent in Wisconsin or Iowa. Their net wealth was in fact reduced to their buildings, live stock, and tools. “The lands themselves, they could neither sell nor mortgage. It was not practicable under these conditions to compete with the farmers in adjoining states, and so in a few years, the markets of Minneapolis and St. Paul came to be supplied chiefly from adjoining states. Many of the farmers ruined and disgusted, gathered up what they could and left the state. Others moved into the cities, which were booming, and went into other business. “There now began to come into the rural districts of the state, two classes of settlers or rather occupants of a different character. The first of these were drovers with herds of cattle from adjoining states. They drove their cattle about from place to place, over the abandoned lands, but never settled anywhere and as cattle were not taxable, and they claimed no land, they paid no taxes. They also escaped taxes at their legitimate homes in other states, because their cattle were conveniently away at assessing time.