.
Thomas Gaskell Shearman's Natural
Taxation, 1895 and 1911;
and Charles Bowdoin Fillebrown's Principles of Natural Taxation,
1917:
Two Early Georgist Tracts |
It may be heresy among the Georgist community to say so, but I believe
that there are many expositions of the Georgist system that are easier
to understand than the works of Henry George himself. To my way of
thinking, George's work, even if very articulate English for its time,
is still hard to read sometimes because of its very Victorian style.
English prose was changing fast a century ago, and the writing just a
few years after George is far easier to absorb. Reading some of these
works recently, I decided that they are worth being more widely shared,
this for two reasons: 1) because I do find them easier to read and 2)
because their illustrations and contextual discourse resonates with so
much else that I have been exposed to in later years. I elected to read
them aloud using a speech recognition program to record my speech onto
the computer. Then I made the minor corrections necessary for their
being made available online in digital form.
The first tract that I read was by Charles Bowdoin Fillebrown
(1842-1917), whose book Principles of Natural Taxation appeared
in 1917, published in both New York and London. This book, some fifteen
chapters in 280 pages, traces land taxation thought as it was understood
at that time - not terribly different than how we understand it today -
and is also a chronicle of the public and academic struggles over its
merits as it was seen in its heyday. It's a fascinating book.
Fillebrown, a prominent Boston attorney, was president of the
Massachusetts Single Tax League from 1896 to 1907, wrote and spoke
extensively during those years about the single tax. This organization
counted among its members many of the notables of Boston, like William
Lloyd Garrison, II, son of the famous abolitionist, who was as
passionate an advocate of the single tax as his father was for ending
slavery. Boston was then a hotbed of "single tax" advocacy. A
banquet of the Single Tax League, held in 1902, allowed eminent
economists of the state to discuss the idea. ("The Theory of
Distribution," by F.Y. Edgeworth, Quarterly Journal of
Economics, volume 18, 1904 pp. 159-219: at
www.ecn.bris.ac.uk/het/edgeworth/distribu.htm.) George Geiger
(Philosophy, p. 444) recounts that the exurbs of Boston had three "single
tax" enclaves - known as Tahanto, Shakertown and Trapelo -
established in the second decade of the 20th century . Harvard's Widener
Library lists some dozen works by Fillebrown, most on the single tax-
what he called the "Natural Tax" (see below), the others on
the geneology of his family and his eminent ancestors. His works on
taxation were both books and pamphlets, some updated in several
editions, and he was for over years a driving force of advocacy in
Boston.
Fillebrown's Chapter 9, "The Burdenless Tax," offers an
explication of land value taxation I have found nowhere else so early or
so clearly. He also backs it up with references to several other
academic authorities. The narratives given in chapters 12 and 13 are
extensive histories of land tax activity. Chapter 12 is an account of
all the places on earth that had adopted the single tax til that time -
an enumeration that compares not unfavorably with today. The infighting
among academics draws his attention in Chapter 13, with an account of
the fall-out with Herbert Spencer as well as his differences with
Professor Seligman.
Fillebrown was very much a colleague of Thomas Gaskell Shearman (1834 -
1900), to whom he pays extensive tribute. Two whole chapters of
Shearman's Natural Taxation are reprinted, complete, in
Fillebrown's treatment, in addition to an extensive accessible biography
of this notable disciple of Henry George. The extensive encomiums quoted
are probably due to the controversies that Shearman involved himself in,
the most notable being Reverend Henry Ward Beecher's most loyal defender
and friend in a 1875 sex scandal. (Rev. Beecher was accused of having an
affair with one of his married parishioner, a Mrs. Tilton, in a never
resolved episode. See a book by Altina Laura Waller, Reverend
Beecher and Mrs. Tilton: Sex and Class in Victorian America, U Mass
Press, 1982.) Shearman was the senior partner in a powerful New York law
firm, one still bearing his name today. He was active in many realms of
the law in New York and Boston, was highly regarded, and wrote
prolifically.
But there is so much other material in Shearman's book that it is worth
having accessible the whole volume for itself. Shearman's Natural
Taxation was published originally in 1895, but updated with an
additional chapter to answer critics in 1911. I leave it to others to
decide whether Shearman in any way deviated from George's basic world
view; I find any differences inconsequential while at the same time
offering many more immediate insights and many more illustrations and
data. Shearman is the person to whom the term "single tax" is
first attributed.
Natural Taxation proved to be a highly influential work, hardly
selling in the numbers that Progress and Poverty did, but very
respectably. It is filled with data, numbers which make a strong case
for his "natural tax." That research, given the limitations of
data at that time, is very broad-brush, but it suggests ways of
exploring the potential for land value taxation that are useful even
today. Unfortunately, the difficulty in dictating tables of numbers into
machine readable format limits my facility for putting it all into the
digitized text, and I have omitted the more extensive tables from
Chapters 2, 5, 6, 10, and 12. The reader will have to search out the
original book if he wishes so detailed a level of information. The book
makes sense even so, without the tables, and provides many arguments
which George himself may have mentioned only obliquely.
What I find most helpful about Shearman's Natural Taxation is
its organization: chapters addressing, in turn, the situations of
farmers, of widows and orphans, the matter of tax shifting, the adequacy
of a land tax, its basis relative to improvements and personalty, and
not least, the economic justice of it all. His final chapter, added in a
second edition some fifteen years later, deals with objections raised to
natural taxation. He takes on the greatest critics of the era, treating
their arguments point by point in a way that is concise and
comprehensible.
One criticism raised by our modern critics is that we are fixated on
the life of Henry George, the man, rather than exponents of an idea. I
have come to believe that this criticism has merit, having now been a
part of the movement for some nine years. Bringing these two old works
to greater attention, and all the other figures which Charles Fillebrown
cites in his work, puts our movement on a broader base. It will help to
demonstrate that we are proponents of an idea, indeed a whole world view
and vision of both economics and social justice. I hope that having
these long, almost forgotten, works more easily available online, will
help to further our arguments in this regard.
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