Abstract
I. The valuation, 795. — Reasons for delay, 796. — Minus site values, 796. — Possibility of taxing builders' profits, 796. — Value of real property in Great Britain, 799. — Accuracy of valuation, 800. — Difficulty of valuing agricultural land, 801. — Other duties of the Valuation Department, 802. — Cost of valuation, 803. — II. The fiscal yield: (1) Increment Value Duty, 804. — (2) Reversion Duty, 805. — (3) Undeveloped Land Duty, 808. — (4) Mineral Rights Duty, 810. — Increased yield of Death Duties, 812. — Other revenue from valuation, 814. — Is it a capital expenditure? 814. — III. Some conclusions: effect on building, 815. — Theory of incidence, 817. — Is an increment duty shown to be impracticable? 818.
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