There are no cheers for income tax nor for any other form of taxation that is aimed at taking from the working public something that is the direct result of that labor. Tax schemes are not a virtue of government, but an imposition on the population, although this collective form of punishment is supposed to be the way that they can best contribute to the good of the locality and of the nation. Anybody who thinks that to reform the tax system by charging a different form of tax on the products of work by either collecting wages, investment or spendings is mistaken in helping the national economy to grow or to even stay the same. Taxation of these sorts is a moral blow against the freedom of the individual and of the families whom many of them support. It is a Robin Hood act of stealing from one part of the population to help the other and no matter how deserving the poor may be, subsidizing their needs for anything but a short while will only make the situation worse. But income to the public purse is most necessary and to think that it would be possible for government to manage without taxation and that consequently, the purpose of present taxation is to control the macro-economy is to base the motives for it on illusions of the most dangerous kinds. The form of tax reforms must go further to unburden the earning and spending population and indeed should be aimed in returning to most of them what they surely deserve as previous taxpayers, in return for the money that has been invested on their behalf by our national institutions. This investment has resulted in our towns and cities becoming attractive places to live and work in and to supply the means to relax and be able to enjoy the facilities so provided. But this investment has the effect of raising the value of the one "comodity" that is not produced and will always grow in value namely that of the land. Thus prudent but unscrupulous investors, bankers and landowners can enjoy an income by speculation in the land value for which they do nothing but sit back and allow the city and country to develop the infrastructure, the roads, high-ways, rail-roads, schools, universities, libraries, water supplies, sewage systems, street-lighting and electrical services, social and emergency services, hospitals, sports centers etc. In view of fact that these benefits are enjoyed by those who speculate in the land and do so by its misuse or non-use, it is surely necessary to make amends. Surely these exploiters of public investment should pay for the opportunity provided by the increased value of the sites they control, by having to pay a tax on land values instead of the money being laid as a burden the earning population. The one place where this taxation of land-values has been tried in the U.S. is in and around Harrisberg, Pennsylvania, where what was once a depressed and povety-stricken region has recovered and developed a fine degree of reduced crime rate and greater employment. So when it comes to tax reforms I cannot support the older ways no matter how well dressed up they appear to be. Instead we should be giving serious consideration to taxing takings and not makings.