321 One or two further points concerning the land policy may be mentioned. In the first place, it is the land which is to be taxed. A tax will be applied, according to this theory, on the land, and the increment will also be confiscated. These are two separate forms of revenue. Furthermore, lest all land-holders simply surrender their land to the government, Sun makes clear that his taxation program applies only to land. It would consequently be quite advantageous for the owner to keep the land; the buildings on it would not be affected by the increment-seizure program, and the land would be worth keeping. “The value of the land as declared at present by the landowner will still remain the property of each individual landowner.” (d’Elia translation, p. 466; Father d’Elia’s note on this page is informing.) The landowner might conceivably put a mortgage on the land to pay the government the amount of the unearned increment, and still make a handsome enough profit from the use of the land to amortize the mortgage. 322 Linebarger, _Conversations_, Book III, p. 25. 323 Wittfogel, _Sun Yat-sen_, p. 328. “Die chinesischen Kapitalisten sind nicht so stark, dass sie die chinesischen Arbeiter unterdrücken könnten.” 324 d’Elia translation, cited, p. 469. Italics omitted. For the discussion of the relation of the program of _min shêng_ to capitalism, see d’Elia’s various footnotes and appendices dealing with the subject. Father d’Elia, as a devout Catholic, does a thorough piece of work in demonstrating that Sun Yat-sen was not a Bolshevik and not hostile to the Roman Catholic Church, and had a warm although infrequently expressed admiration for that organization. Li Ti-tsun, in “The Sunyatsenian Principle of Livelihood,” cited, tries to find the exact shade of left orientation in _min shêng_, and digests the main policies. Wou and Tsui, both cited, also discuss this point. _ 325 International Development_, pp. 36-39. 326 By an irony of fate, the most conspicuous example of the realization of any one of these plans was the beginning of the port of Hulutao, which was to be “The Great Northern Port” of Sun’s vision. The National Government had already started work on this port when the Japanese, invading Manchuria, took it. There is so much pathos in Sun’s own life that this frustation of his plans after his death seems disappointing beyond words to his followers. In his own trust in mankind, in the eagerness and the sincerity of his enthusiasms, in the grandeur of his vision—here are to be found the most vital clues to the tragedy of Sun Yat-sen. Like the other great founders of the earth’s ideals, he charted worlds within the vision but, perhaps, beyond the accomplishment of ordinary men.