Spread of taxes on unimproved land in the States and in the Commonwealth from 1884 to 1910. — Three chief aims: revenue, tapping the unearned increment, breaking up of big estates, 411. — The last-named the chief aim of the Federal tax, 415. — Extent and importance of the big estates, 415. — The Federal land tax of 1910, 421. — The battles in the law courts, 424. — The problem of valuation, 428. — No spectacular results: some redistribution of land, 434. — Absentee landowners reduced their holdings about one half, 437. — Who bought, 440. — The problem of finding land for new settlers almost as difficult as ever, 447.