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The introductory essay emphasizes "the slow and laborious growth of standards of justice in taxation, and the attempt on the part of the community as a whole to realize this justice." This growth involves a progressive recognition of ability to pay and of benefit received as bases, each in its place, for the distribution of taxation. It involves also a gradual transition, due to the development of novel sorts of intangible property, from position to acquisition-that is, from property to income as the only adequate index of ability to pay. In the second essay the history of the general property tax is sketched. That history in Rome, France, Germany, England, and America is the same :

"As soon as the idea of direct taxation has forced itself into recognition, it assumes the practical shape of the land tax. This soon develops into the tax on general property, which [meaning property, not the tax] long remains the index of ability to pay. But as soon as the mass of property splits up, the property tax becomes an anachronism. The various kinds of personalty escape, until finally the general property tax completes the cycle of its development and reverts to its original form in the real property tax."

England, and Continental Europe generally, long ago recognized the injustice of the general property tax as the sole or even the chief means of raising revenue, and frankly turned it into a land tax, supplemented by taxes on persons, on business, on house-rent, on incomes, etc. Only in the advanced democracies does the old property tax still survive, in Switzerland, Australia, and the United States. In these countries, too, its imperfections have finally been realized, and each is gradually developing the supplementary taxes most obviously workable under its conditions-the United States first introducing corporation taxes, and afterwards adding the inheritance taxes with which the Australian colonies began, while the Swiss cantons first of all developed the income tax, a late-comer in Australia, and are now beginning to follow our example in taxing corporations. To this same question of the taxation of corporations more than a quarter of Prof. Seligman's book is devoted, and nowhere, so far as we know, are the economic aspects of this complicated and difficult subject treated with such fulness of knowledge and such keenness of analysis as here. On the law of corporation taxes an enormous amount has been written; but, after all, it is the economic rather than the legal factor which must ultimately determine their fate.

Not the least interesting chapter is that on recent reforms in taxation, especially in English, Dutch, and Prussian taxation. Alike in Sir William Harcourt's famous "democratic budget" of 1894, in the reforms of Mr. N. G. Pierson and in those of Dr. Miquel, "the same tendency is unmistakable, the trend to greater justice in taxation." The Prussian reform of 1891-1893 is further notable for bringing about a segregation of source between state and local revenues-a policy earnestly recommended to our own common wealths.

We pass to mention a few points from which it is possible to dissent. Unquestionably some personal property escapes taxation for want of uniformity in the laws determining its situs. Pending interstate agreement upon this point, "it may be possible," says Prof. Seligman (p. 114), "to reach intangible personalty through some form of national taxation, the general Government then to apportion the proceeds to the States." Not only is this remedy, as Prof. Seligman recognizes, impracticable, in view

of the last income-tax decision, but to many people it will seem distinctly worse than the disease. We hope never again to see the States the fiscal beneficiaries, even in appearance, of the federal Treasury. Again, we cannot help thinking Prof. Seligman ill-advised in his use of the assertion that the "single tax" cannot raise wages. If real wages, and not mere money wages, are intended, the assertion may very plausibly be disputed; at any rate, his cogent and convincing arguments against the single tax do not need the assertion even if it is true, while they suffer from it if it be false. Finally, in the highly technical chapter entitled "The Classification of Public Revenues," the discussion with Bastable runs into a style which reminds us of the beginnings of a German "Professorenzank," a kind of squabble which we may well leave to the universities of the Fatherland. In spite of occasional blemishes, however, Prof. Seligman's book is capable of holding its own with the best writing on taxation in the better known languages-a book, too, which legislator and citizen alike may read with alternate complacency and mortification, but with uniform profit.

Labor in its Relations to Law. By F. J. Stimson. Charles Scribner's Sons. 1895. THIS little book consists of four lectures delivered at the Plymouth School of Ethics, and it is quite probable that the character of the audience addressed had its influence on the treatment. Presumptively Mr. Stimson's hearers were neither economists nor lawyers, and the task of instruction and conversion must have been far from easy; but it has been performed with great skill and judgment. Some unpalatable truths had to be administered, but they have been so dexterously concealed in a vehicle of persuasive argument as to leave no bitter taste behind. By frankly professing sympathy with laborers, Mr. Stimson disarms opposition, and, having complied with the first maxim of the forum-to create a favorable impression towards the speaker in the minds of his hearers-he leads them gently away from the lotos groves of sentimentalism to the sober realms of reason and common sense.

Occasionally, however, Mr. Stimson is himself quite too mild. The barbarous legislation which prohibits the inmates of prisons from productive labor draws from him only the feeble complaint that "our sentimental altruism" should not carry us so far as to object to the employment of our criminals in healthy out. side work. Why should it carry us so far as to object to their employment in healthy inside work? And why should Mr. Stimson particularly recommend their employment in enterprises which private capital avoids as unremunerative? Must not the convicts be somehow supported? And if they are not to be supported by their own labor, must it not be by the labor of free citizens? Here was an opportunity missed to administer a wholesome corrective to our sentimental altruism.

The statement of the law relating to the contracts between master and servant, and to such special episodes as strikes and boycotts, is very lucid and succinct. In fact, the book will serve very well as a manual of what is called labor legislation. The policy of many of these laws is well meant, and receives suitable commendation from Mr. Stimson, while the futility and unconstitutionality of a considerable class of statutes are plainly exposed. He looks forward to the attainment of peace in the industrial world, or at least of progress toward peace, through the development of the

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Socrates, and Athenian Society in his Day: A Biographical Sketch. By A. D. Godley, M.A., Fellow of Magdalen College, Oxford. Macmillan & Co. 1896. Pp. vi, 232.

THIS book is not intended, its author tells us, "for classical scholars or professed Platonists, but rather for the large and increasing class of students who do not wish to be debarred altogether from an acquaintance with Greek literature by their ignorance of the Greek language." In other words, it is another of the many attempts to begin an acquaintance with those productions which are preeminently the masterpieces of form and beauty, by casting away the beautiful form itself; to learn what the Greeks said, leaving out how they said it—that is, to learn Greek without Greek.

Mr. Godley proposes to effect this object by a series of passages translated chiefly from Plato, partly from Aristophanes and Xenophon, accompanied by some account from other sources of the position of Athens and the Athenians during the life-time of Socrates. His versions are spirited and accurate, and may be compared with those of Jowett, not at all to the advantage of the latter; which is remarkable in the work of an Oxonian. The principle of selection is not so commendable. There is far too much space given to the myths; the Atlantis and the story of Er, however striking in themselves and necessary for a knowledge of Plato, take up much space in a Life of Socrates which had far better be given to the 'Crito,' the 'Phædrus,' and the 'Theætetus.' It may not be easy to decide the exact ratio of Plato's intimacy with Socrates to that of Xenophon; but Mr. Godley seems yet in the fetters of the English traditional belief that because Plato's Socrates has much greater literary charm and richness of thought than Xenophon's, therefore it is more correct as a picture.

The material of the book has been so long before the world, and been so thoroughly thrashed over, that there is not much chance for original research; but the author has made one discovery, namely, that the attack on Socrates in the "Clouds" is just such scandal as arises in any small town, e. g., Tennyson's Lincolnshire village. Considering the position Athens occupied in the civilized world in 423 B. C., and the crowds that were likely to assemble at the city Dionysia, all eager to see the comedies to which the truce was admitting them for the first time in eight years, such a reduction of Athens to the level of Chichester or Medicine Lodge is indeed novel. There are some points in Athenian society which all classical scholars know can never be explained to readers of English; and Mr. Godley's reserved paraphrases are as unsuccessful as his predecessors'. We also are favored with the repetition of the favorite English blunder, as follows: "In a large society, abstention from politics is a matter of choice. No one is seriously blamed for being what Americans call a 'Mugwump.'" A Mugwump, Mr. Godley is respectfully informed, is anything but an abstinent from politics.

The book is extremely elegant in all points of outward dress, and is generally correct in printing; but on page 198 there is a bad misprint of labens for labem in the quotation of Virgil's Eneid,' vi., 746.

Old Chester: Etched and described by H. Hovell Crickmore. Charles Scribrer's Sons. 1895. Pp. 133.

THE city of Chester, with its well-preserved ancient walls, its interesting cathedral, and its admirable old houses, is one of the most attractive places in England to American travellers. It is proportionally attractive to Englishmen, and has been the subject of many publications, some of them of value. The present work is a chatty and discursive account of old buildings and of the two neighboring country houses, Eaton Hall and Hawarden Castle, the seats of the Duke of Westminster and Mr. Gladstone, respectively. It is illustrated by eleven etchings and twenty reproduced pen-drawings, not very masterly considered as renderings of architecture, although two or three of the etchings are much superior (in this respect and also in value as a record) to the other etchings and the pen-drawings. The chapter on "Bridge St. and Lower Bridge St." shows evidence of a

Prof. N. S. SHALER of Harvard says of

considerable personal knowledge of the old houses which are as yet unmarred by restoration, and the few words given to the cathedral and to St. John's Church are much to the pur pose and argue a lively sense of essential differences in architecture. Much the greater part of the text is given to a semi-jocose treatment of the legends and partly historical traditions connected with the buildings of the city and the city itself. The constant use of exclamation marks, combined with the little exclamatory clauses, "Oh, dear!" "Ah well!" and the rest, emphasizes the extremely modern language employed in many of the pages. Popular slang and funny writing need the exclamation points, as also do the bits of senti ment which are freely applied to the sad records of the past, and both are used in this presentation of ancient adventures and ancient miseries to modern readers.

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NEW YORK, THURSDAY, FEBRUARY 27, 1896.

The Week.

THE resolutions adopted at the meeting in this city last week to promote interna

tional arbitration do not commit anybody to any particular modus operandi, but merely to "some wise method of arbitration." By avoiding the plan, which is favored by some, of a permanent high court of arbitration, the cooperation may be secured of all persons who favor the

settlement of international disputes by peaceful means, leaving the method to future negotiations and adjustment. There are serious obstacles to a permanent high court of arbitration, the chief of which is, that a court must act under rules, and that rules for its guidance cannot be fixed in advance of the disputes which have to be adjusted. For example, the rules applicable to the Geneva arbitration (Alabama claims) would not have answered for the Paris arbitration on the Bering Sea question, while neither of these would have fitted the Venezuelan

boundary dispute. Therefore the only practicable and safe approach to an agreement for arbitration as a rule of national life is to treat each case as it arises. The important thing is to get the nation, and eventually the world, into a habit of mind -that of regarding international differences as things to be settled in some other way than by fighting. Fortunately much has been done to bring us to that state of mind by the two great examples mentioned-those of Geneva and of Paris. The former especially was an affair of immense importance, settling, as it did, a most irritating question at a cost of only two or three days' expenses of a modern

war.

be worth all it cost if it led to "a truly
great and widespread movement for some
common basis of understanding and action
that shall minimize to the utmost possible
extent the possibilities-between the two
peoples that more than any other in all
the world hold in their hands the future
of a higher civilization-of the madness,

the savagery, the brutality of war."
President Cleveland's expression of his
"hearty sympathy with any movement
that tends to the establishment of peace-

ful agencies for the adjustment of inter

national disputes," was certainly all that
could have been expected, and we are not

disposed to scrutinize too narrowly the
phraseology by which this distinguished
convert gives in his adhesion.

A very striking and encouraging evidence of a healthy change in public sentiment in this State towards war was seen in the action of the Assembly at Albany on Monday evening. A resolution was pending before it urging Congress to increase the navy, construct elaborate coast defences, form a closer alliance with other republics on this continent, and "acquire Cuba, preferably by purchase." When this came up for consideration, Mr. Kempner offered as a substitute a series of resolutions saying that the true grandeur of nations lay in the arts of civilization rather than in the wasteful, bitter violence of war, declaring that the Legislature earnestly desires Congress and the President to make permanent provisions for some wise method of international arbitration, and requesting the Governor to forward a copy of the resolutions to the Governors of other States in the Union asking them to cooperate in the movement for a national conference upon the subject at Washington. This substitute was adopted with only one dissenting vote, that of the author of the first resolution. Members of both parties thus went upon the record against Jingoism, and their action gives unmistakable evidence that the "war party" in this State is a very insignificant minority.

The meeting on Washington's Birthday in Independence Hall, for the same object, was a great success, and its tone and spirit, together with the influence of many similar meetings held on the same day in different cities, will contribute much towards making the projected arbitration convention at Washington a true demonstration During the past week a plan of settleof national sentiment. Kipling's recent ment of the Venezuelan controversy, called story, "How the Ship Found Herself," "the Smalley plan," has made its appearmakes the first use of the steamer's true ance in the columns of the London Times, voice to exclaim, "What a fool I have Mr. Smalley being the New York correbeen!" That is practically the confes- spondent of that paper. That the Times sion which this country is making, by the should have a plan of its own naturally mouth of these eminent jurists, clergy- irritates other papers, especially the Chromen, educators, and military men, who nicle. Moreover, the Times correspondunite in a public protest against the need-ent, probably shrinking from this resentlessness and barbarity of a resort to war to settle international disputes, and in a demand for a "permanent system of judicial arbitration" between America and England. Bishop Potter justly said that the miserable Venezuelan imbroglio would

ment, says the plan is not his, but one
prepared by the American Government
for submission at the proper time. But
our State Department, doubtless foresee-
ing the consequences of an admission that
it has told more to the Times than to the

Chronicle, the Globe, or the St. James's, stoutly maintains that Mr. Smalley is in error, and that it has neither prepared nor proposed any plan. There is only one way out of this imbroglio, and that is the communication to more newspapers-say twelve of the real secret of the negotiations. Delays are proverbially dangerous.

In the multitude of newspapers there is safety, and no plan which has only one newspaper behind it can command the confidence of a great people.

The venerable Jules Simon has a strik

ing letter on arbitration in the February Cosmopolis. He says that war was never so likely as at the present moment, and yet never so impossible-never so likely, on account of the many casus belli piling up in various parts of the world; never so impossible, on account of the fearful nature of any great war and of its inevitable results. The improvements in the art of war are such as to make it as fatal to victors as to vanquished, to neutrals as to belligerents. The dread of war's enormous catastrophes no doubt stays many a rash hand, and is, in a sense, of itself a guarantee of peace. But, as M. Simon says, is living in this state of armed apprehension a tolerable way for civilized nations to live? If all profess, as all do, a love of peace and a horror of war, why not take prompt steps to make peace all but certain? That is the question which the advocates of international arbitration are asking to-day with redoubled emphasis, and the only answer they get from the Jingoes is that war is a glorious spectacle, and a sport worthy to be named even above the prize-fighting which they love and praise almost equally. There can be no doubt that in this country, as in England and France, the mass of the people are ready to accept arbitration more swiftly and completely than are their rulers. In this situation, as M. Simon asserts, "If diplomacy stumbles at technicalities in the presence of such perils, let public opinion force its hand."

The laurels gathered by Mr. Hannis Taylor in the field of diplomacy have not attracted general admiration heretofore, and his latest exploit will not add much to his fame or that of the United States. A Spanish naval officer read a paper before the Geographical Society of Madrid, in which he expressed certain opinions, sufficiently absurd, no doubt, of this country and its inhabitants. Among other things he had observed here was a company of young ladies drilling for military service, from which he drew the inference that the future defenders of the republic were to be of the female sexthe men, perhaps, supporting themselves by needlework or taking in washing. He

had probably seen some school-girls practising the Delsarte system, and reached that extraordinary conclusion. No matter how he came by them, his comments are not more extraordinary than some that we are accustomed to see in the gravest French publications. Minister Taylor was ruffled by this communication to the Madrid geographers, and addressed a note to the Spanish Minister of Foreign Affairs. There are various accounts in the newspapers of the import and tenor of this note. It is not important to anybody except Mr. Taylor himself what he said, but that he should have taken any notice at all of a paper read at a private gathering ought to be mortifying to American pride, and would be were we not so accustomed to the gaucheries of our representatives abroad and so hardened by them. It appears that Capt. Concas, the offender of Taylor, was not attached in an official capacity to the Spanish visitors to the Columbian Exposition.

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Senator Morgan "went gunning" for Spain in the Senate on Thursday, in company with Lodge of Massachusetts. After they had finished there was not much to choose between them and Capt. Concas on the score of good manners. Morgan said that Spain was daily committing outrages on humanity itself by its treatment of prisoners taken in Cuba. Spain fille to repletion her prison in Africa," he said, "with persons captured out of the army of the rebels. ... Spain inflicts upon them penalties, under the name of law, which their crimes would not deserve even if they were individuals engaged separate and apart, or in little squads, in insurrection against the Government of Spain." Morgan wanted to have belligerent rights accorded to them by our Government. Lodge went farther. "I should like to see some more positive action taken than that," he said. What more positive action could we take unless we should interfere in Cuban affairs by force-that is, make war against Spain? We refer to these speeches merely to point out the insigni

ficance of the offence which called out Mr. Taylor's note to the Spanish Minister of Foreign Affairs in comparison with the affronts publicly put upon a friendly government by some of the highest officials of our own.

All expectation of passing the tariff bill in the Senate has been abandoned, and it is now said that the free-coinage bill that was sent by the Senate to the House (as a substitute for the bond bill of the latter) will not receive the compliment of a conference committee. This is a satisfactory disposition of both measures. Senator Smith said the other day, with keen discernment and retrospection, that the best thing Congress could do would be to adjourn. This sentiment was heartily applauded by the country, but since Congress will not take the hint and adjourn

immediately, the next best thing is for the House to reject all the Senate bills and the Senate to reject all the House bills except the regular appropriations. The special appropriations, of which there is a formidable mass looming up, such as bills for new battle-ships, coast fortifications,

to Congress from every direction, I will not vote to increase salaries at a ratio of 25 per cent., or nearly that amount, in an appropriation. I warn you, gentlemen of the House of Representatives on both sides, that the people of this country have their eye on this particu. lar Congress, and one of the things they are looking to is to see whether we are willing to create new offices and give exaggerated salaries to existing officers."

Republicans joined with the Democrats to carry the increase. The Democrats, of course, think it "good politics" to have another "billion-dollar Congress" for a campaign argument against the Republicans, if they can get it, and there are a good many Republicans who do not seem to be afraid to run the risk.

the Nicaragua Canal, the Pittsburgh and Despite such appeals, however, enough Lake Erie ship-canal, etc., ought to be solemnly knocked in the head as fast as they show themselves. It would be a saving of time if all these measures were given the coup de grâce in the House first, but the probability is that they will first see the light in the Senate as amendments to ordinary appropriation bills, in which case we hope that Speaker Reed will have a long knife whetted and ready for each of them.

Against the protests of the chairman of the House committee on agriculture, and apparently in defiance of a rule of the House which provides that no amendment to an appropriation bill shall change existing law, the agricultural bill was passed last week, with a clause making it manda tory upon Secretary Morton to buy and distribute $150,000 worth of seeds. The existing statute requires that such seeds must be "rare and uncommon," but this is now explicitly repealed-whether legally or not, it may yet be for the Attorney-General and the courts to decide. But there was at least debate enough to make the unblushing nature of the performance perfectly clear. The arguments for the Government's going into the seed business were just three. Secretary Morton is against silver, and we'll make him distribute seeds whether he wants to or not, law or no law. Secondly, Wall Street and the gold-bugs have corrupted this Congress and bought so many favors from it that we must make a show of doing something for the farmer, whether it is what he wants or not. Thirdly, those seeds are ours, and we are going to have them allotted to us personally; and no usurper shall be allowed to override the majestic and inalienable privilege of every Congressman to have thirteen packages of turnip seed go with his seat. In the name of Jehovah and the Continental Congress, seeds!

The discussion in the House last week over the question of the proper pay of five Indian inspectors concerned a petty matter, so far as the amount of money at issue went, but it involved the whole matter of economy in appropriations. The point was whether the salary of these five men should be made a few hundred dollars apiece larger than it has been, but the chairman of the appropriations committee and other prominent Republicans treated it as a test of party policy on the question of economy. Mr. Grosvenor of Ohio, for example, said:

"I stand here for one to make a record that will show to mankind that in this year, in the great depression of business, in a time when everybody is suffering, and appeals are coming

Fortunately, Speaker Reed is conceded by everybody to stand firm on this question, and while there are signs of revolt against him, his influence is still tremendous and may prove decisive on more important issues than the one decided last veek. The welcome announcement is made, on what seems to be good authority, that the Republican managers of the House will not let down the bars even for the sake of appropriating large sums for new war-ships. The Jingo element has urged that the money for new ships need not be appropriated this year, but all that will be necessary will be for the House to sanction their building and appropriate the money to start the work. The House leaders reply that such legislation would be in the nature of a promise to pay, and that although the money in bulk should not be appropriated this year, this Congress would be held responsible for the legislation and the spending of the money. Mr. Dingley, chairman of the ways and means, maintains that the Republican leaders are doing the best they can, for both the country and the party, when they take this stand, and he is quite right. So far as Speaker Reed is concerned, economy is undoubtedly the best card that he can play in the game for the Republican nomination.

A petition addressed to members of Congress has been sent out for signature by the President. of the Woman's Christian Temperance Union, at Mansfield, O. It is in these terms:

"The introduction of any measure in your honorable body looking towards military training in the public schools of this country is sincerely regretted. We believe it will prove one of the mistakes of the century just closing to utilize in any way our cherished educational system for war necessities. We earnestly ask you to work and vote against all bills and resolutions that aim to accomplish such a pur. pose."

We do not believe any such petition unaccompanied by argument will produce any effect on any member of Congress. We are in the midst of an attempt, long prepared, to convert this into a military nation, with hostility to foreigners as the leading motive in its politics and in the education of its youth. This attempt was begun, and is continued, mainly as a

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