There is only one class of people who morally should pay taxes. These are the land-monopolists, whose ownership and speculation in this birthright and natural resource has over many years borne heavily our productive opportunities. It has limited the progress of what should have been the most advanced civilization on earth. The value of the land is both due to nature and population, the latter being the result of local taxation helping to create the complex infrastructure from which we are able to enjoy the part that is left after these monopolists have dis-allowed us fair access to what they hold and confine, parts of the most productive areas of the land. By their use of this privilidge they have failed to return to the tax-payer any interest due to his past investment in the municipal developments called township. The value of the land is expressed in its ground-rent, which is always there to be collected and used. However when the land is kept barren this rent is forgotten about. It should be returned to the people as a tax on land values. TAX TAKINGS NOT MAKINGS.