Fairhope, Alabama, is one of two single tax colonies remaining in the United States (the other is in Arden, Delaware). The Fairhope Single Tax Colony was established in 1894 by a group from Des Moines, Iowa, headed by Ernest B. Gaston, who wanted to establish a colony based on the single tax theories of economist, journalist and social reformer Henry George. These theories were presented in his great book Progress and Poverty, published in 1879.
The people who founded Fairhope were not able to create a true single tax community as defined by Henry George, but they attempted to come as close as they could. They acquired land in the name of the Fairhope Single Tax Corporation (it was called the Fairhope Industrial Association until 1904), then leased the land to those who wanted to use or live on the land. Lessees have a 99 year renewable lease on the land, but have ownership of improvements on the land.