38 THE CONDITION OF LABOR.
There is, indeed, no improvement of land, whether it be clearing, plowing, manuring, cultivating, the digging of cellars, the opening of wells or the building of houses, that so long as its usefulness continues does not have a value clearly distinguishable from the value of the land. For land having such improvements will always sell or rent for more than similar land without them.
If, therefore, the state levy a tax equal to what the land irrespective of improvement would bring, it will take the benefits of mere ownership, but will leave the full benefits of use and improvement, which the prevail- ing system does not do. And since the holder, who would still in form continue to be the owner, could at any time give or sell both possession and improvements, subject to future assessment by the state on the value of the land alone, he will be perfectly free to retain or dis- pose of the full amount of property that the exertion of his labor or the investment of his capital has attached to or stored up in the land.
Thus, what we propose would secure, as it is impossible in any other way to secure, what you properly say is just and right "that the results of labor should belong to him who has labored." But private property in land to allow the holder without adequate payment to the state to take for himself the benefit of the value that attaches to land with social growth and improvement does take the results of labor from him who has labored, does turn over the fruits of one man's labor to be enjoyed by another. For labor, as the active factor, is the producer of all wealth. Mere ownership produces nothing. A man might own a world, but so sure is the decree that "by the sweat of thy brow shalt thou eat bread," that without labor he could not get a meal or provide himself a garment. Hence, when the owners of land, by virtue of their ownership and without laboring themselves, get
�� �
