No human being has made land, and the value of a piece of land derives from such things as natural fertility, mineral deposits and its position in relation to public utilities, natural harbours, communications and population. Different pieces of land vary enormously in their value. An acre of land in the middle of a town, for example, may be worth many thousands of times as much as an acre of remote moorland. Therefore, a tax on land values is a fair tax, because the person who owns land derives benefit from something which he or she has not made.