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The Throne Appeal. Parliament was opened on Tuesday by the KIXG, who in his address to the Commons uttered the fol- lowing grave and weighty sentences:— IRELAND. The measure. in regard to which there were differences last session between the two Houses will be again submitted to your consideration. I regret that the efforts which have been made to arrive at a solution by agreement of the pro- blems connected with the government of Ireland have, so far. not succeeded. In a matter in which the hopes and the fears of so many of my subjects are keenly concerned, and which unless handled now with foresight, judg- ment. and in the spirit of mutual concession, threatens grave future difficulties, it is my most earnest wish that the good will and co-operation of men of all. parti-es and creeds may heal dissension and lay the foundations of a la-ting settlement. Face to Face. These pregnant sentence-, penned a- they had been, at the instigation of ministers themselves, gave added proof to the fact that the Government no longer sneer at Ulster's bluff," that they openly acknowledge, indeed, that they consciously are face to face with a situation which has no doubt no parallel in gravity and danger for several centuries pa-st. viz. that of certain civil war. In his reply to the amendment to the Address the Prime Minister made a momentous speech, of which the main points were:— I The general election demanded by the Opposi- tion would make the Parliament Act a nullity. I do not despair of the possibility of a settle- ment. I will utter no last word that can prevent a settlement. The Government cannot divest themselves of the responsibility of initiating suggestions for a settle- ment without avoidable delay. This opened a session which promises to be the most momentous of any within the memory of living man. The alternatives which face the Govern- ment are civil War and ruin and disaster to the Empire, or-a general election; a situation so pre- posterous as to be almost incredible and brought about by the ignoble bargaining of one party with another for the sake of power. The situation is far too serious to admit mere party or political feeling; one can only pray that the mighty forces of right and wrong, combined with British >anit\ ,r„ grit will save our country from a calamity so ap, -+-- The Half and Half Tax. When Mr. LLOYD GEORGE, after much hesita- tion—quite intelligible to those who understand what his final choice involves—committed the Government at Glasgow to the taxation of Land Values as part of the land-bursting campaign, he declared that he did so with a saving clau-e-he did not adopt the theory and the policy of the Single Tax. He could hardly have avoided the reservation, for so recently as 29th July last he had proclaimed in the House of Commons I am not a single-tax man." Mr. LLOYD GEORGE said at Glasgow:- Some desire the whole burden of the rates to be transferred from the structure to the site, while others object to any part of the rates being put upon the site. Having regard to the vested in- terests which have grown up I regard the first proposition as impracticable and I regard the second as pussillanimous." The Single Tax policy is not only indefensible as a system. but even if it were practicable, it would be wholly inadequate to meet the nation's needs. On this subject an interesting letter from Mr. A. D. PBOVAND. who wrote from the Reform Club, was published a day or two ago in the Liberal West- minster Gazette." Mr. PROVAND said: — The active tax-reformers in Scotland are mostly Single Taxers. and, short of what they wish for being granted, they are unlikely to be satisfied with anything the Chancellor of the Exchequer has done or may do, a* he is not a Single Taxer.. I knew Henry George well, and during his lecturing tour here took the chair at his meeting in the Free Trade Hall. Manchester, and once or twice besides. I talked with him about the Single Tax both here and in New York. He did not discuss it in figures, but rhetorically he had a wealth of illustration that was astonishing yet inconclusive. Our tax revenue is now fully one hundred and .sixty millions sterling, and the Single Land Tax would not vield more than a percentage of this." The Single Tax in Disguise. I But though Single Taxers at present find it expedient to dissociate themselves from the dis credited scheme of the late HENRY GEORGE, their plan of taxing Land Values is based upon the Single Tax principle, and apart from it has no consistency or claim to acceptance. This fact has been very clearly brought out by the acknowledged statistician- in-chief to the Ministerial Party. Mr. L. G. CHIOZZA MONEY, the Radical-Socialist Member for East Northamptonshire, who, writing to the Westmin- ster Gazette last August, put the matter very plainly:- Mr. PRICE" (the Liberal member for Cen- tral Edinburgh) states that the Land Values Group is not a group of Single-taxers.' Mr. PRICE will find on inquiry that the group is managed and umpired by men who are avowedly Single-taxers. It is perfectly true that a man may daill not to be necessarily a Single-taxer because he holds that the possession of land is a clue to a person who conspicuously benefits by local expen- diture, and who. therefore, may be justly called upon to contribute on account of his possession. The Land Values Group, however, are advocating the exemption of capital from local taxation, and that is Single-tax. or it is nothing." "Very much more Drastic." Those Liberals who think that they can adopt the taxation of Land Values, admit the principle involved, carry the system to a certain point, and drop it when its further development becomes em- barrassing. would do well to study the avowed objects of the promoters of the Land Values taxa- tion movement. They make no secret of the fact that they regard the introduction of this form of impost as the insertion of the thin end of the wedge. They know that when once the principle for which they are contending has been adopted, it can easily be driven to it- logical conclusion, and they are using the support of men who would recoil before the absurdities and injustices of the Single Tax as a means of making resistance to that form of taxa- tion at a later stage difficult and logicallv impos- sible.

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