John Stuart Mill (1806-1873):

Landlords grow richer in their sleep without working, risking or economising. The increase in the value of land, arising as it does from the efforts of an entire community, should belong to the community and not to the individual who might hold title. “A tax on rent falls wholly on the landlord. There are no means by which he can shift the burden upon anyone else.... A tax on rent, therefore, has no effect other than its obvious one. It merely takes so much from the landlord and transfers it to the State.” Principles of Political Economy, Book 5, Chapter 3, Section 2.