Appendix: From The Condition of Labor: An Open Letter to Pope Leo XIII by Henry George (1891)
his world is the creation of God.
The men brought into it for the brief period of their earthly lives are the equal creatures of His bounty, the equal subjects of His provident care.
By his constitution man is beset by physical wants, on the satisfaction of which depend not only the maintenance of his physical life but also the development of his intellectual and spiritual life.
God has made the satisfaction of these wants dependent on man's own exertions, giving him the power and laying on him the injunction to labor -- a power that of itself raises him far above the brute, since we may reverently say that it enables him to become as it were a helper in the creative work.
God has not put on man the task of making bricks without straw. With the need for labor and the power to labor he has also given to man the material for labor. This material is land -- man physically being a land animal, who can live only on and from land, and can use other elements, such as air, sunshine and water, only by the we of land.
Being the equal creatures of the Creator, equally entitled under his providence to live their lives and satisfy their needs, men are equally entitled to the use of land, and any adjustment that denies this equal use of land is morally wrong.
Being created individuals, with individual wants and powers, men are individually entitled (subject of course to the moral obligations that arise from such relations as that of the family) to the use of their own powers and the enjoyment of the results.
There thus arises, anterior to human law, and deriving its validity from the law of God, a right of private ownership in things produced by labor -- a right that the possessor may transfer, but of which to deprive him without his will is theft.
This right of property, originating in the right of the individual to himself, is the only full and complete right of property. It attaches to things produced by labor, but cannot attach to things created by God.
While the right of ownership that justly attaches to things produced by labor cannot attach to land, there may attach to land a right of possession.
This right of private possession in things created by God is however very different from the right of private ownership in things produced by labor. The one is limited, the other unlimited, save in cases when the dictate of self-preservation terminates all other rights. The purpose of the one, the exclusive possession of land, is merely to secure the other, the exclusive ownership of the products of labor; and it can never rightfully be carried so far as to impair or deny this. While any one may hold exclusive possession of land so far as it does not interfere with the equal rights of others, he can rightfully hold it no further.
To combine the advantages of private possession with the justice of common ownership it is only necessarily therefore to take for common uses what value attaches to land irrespective of any exertion of labor on it.
We propose -- leaving land in the private possession of
individuals, with full liberty on their part to give, sell or
bequeath it -- simply to levy on it for public uses a tax that
shall equal the annual value of the land itself, irrespective of
the use made of it or the improvements on it. And since this would
provide amply for the need of public revenues, we would accompany
this tax on land values with the repeal of all taxes new levied on
the products and processes of industry -- which taxes, since they
take from the earnings of labor, we hold to be infringements of the
right of property.