Land Tax
a tax levied on land.
What is known as the land tax in England was imposed in the reign of William III. as a substitute for escuage, talliage, fifteenths, and other contributions. It was imposed annually from 1693 to 1798 at a varying rate. It was replaced by a perpetual rent charge on land, with power of redemption, and a tax annually imposed on personal property, the latter tax abolished in 1833. For a statement of the principles of Henry George favoring the raising of all public revenues by a single tax on land values, see SINGLE TAX.
SINGLE TAX.
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