CHANGES NEEDED.

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1. That it bear as lightly as possible on production,so as least to check the increase of the general fund fromwhich taxes must be paid and the community main-tained.

2. That it be easily and cheaply collected, and fall asdirectly as may be upon the ultimate payers, so as totake from the people as little as possible in addition towhat it yields the Government.

3. That it be certain, so as to give the least opportun-ity for tyranny or corruption on the part of officials, andthe least temptation to lawbreaking and evasion on thepart of the taxpayers.

4. That it bear equally, so as to give no citizen anadvantage, or put any at a disadvantage, as comparedwith others.

From these Mr. George arrives at a very radical con-clusion.

The changes proposed which seem to meet with themost general favor from conservative intellects are agraduated income tax, a tax upon inheritances or uponcollateral inheritances, and a tax on land and on fran-chises. They should be carefully considered.

The income tax, although advocated by good authority,seems to be more proper as a special or supplemental tax,where other sources of revenue fail, or for special demandslike war. It is open to three objections: First, that itis extremely difficult to collect fairly—so much so that inGermany , where the tax is laid, the proverb runs, “ The

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