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СКАЧАТЬ borne up in the air, as it were, in the arms of angels; we are brought into a deeper communion with Nature, and in his dreams a man will listen to the arguments of his dog with as little surprise as Balaam heard the reproaches of his ass. The unexpected limitations of our dream world, the exclusion of so many elements which are present even unconsciously in waking life, imparts a splendid freedom and ease to the intellectual operations of the sleeping mind, and an extravagant romance, a poignant tragedy, to our emotions. "He has never known happiness," said Lamb, speaking out of his own experience, "who has never been mad." And there are many who taste in dreams a happiness they never know when awake. In the waking moments of our complex civilized life we are ever in a state of suspense which makes all great conclusions impossible; the multiplicity of the facts of life, always present to consciousness, restrains the free play of logic (except for that happy dreamer, the mathematician) and surrounds most of our pains and nearly all our pleasures with infinite qualifications; we are tied down to a sober tameness. In our dreams the fetters of civilization are loosened, and we know the fearful joy of freedom.

      At the same time it is these characteristics which make dreams a fit subject of serious study. It was not until the present century that the psychological importance of the study of insanity was recognized. So recent is the study of savage mind that the workers who have laid its foundation are yet all living. The systematic investigation of children only began yesterday. To-day our dreams begin to seem to us an allied subject of study, inasmuch as they reveal within ourselves a means of entering sympathetically into ideas and emotional attitudes belonging to narrow or ill-adjusted states of consciousness which otherwise we are now unable to experience. And they have this further value, that they show us how many abnormal phenomena – possession, double consciousness, unconscious memory, and so forth – which have often led the ignorant and unwary to many strange conclusions, really have a simple explanation in the healthy normal experience of all of us during sleep. Here, also, it is true that we ourselves and our beliefs are to some extent "such stuff as dreams are made of."

      The harmonious and equitable evolution of man, says President Dabney, of the University of Tennessee, "does not mean that every man must be educated just like his fellow. The harmony is within each individual. That community is most highly educated in which each individual has attained the maximum of his possibilities in the direction of his peculiar talents and opportunities."

      THE BEST METHODS OF TAXATION

By the Late Hon. DAVID A. WELLSPART I

      This historical survey of tax experience among peoples widely differing in their economic condition and social relations, and this examination of the scope and practice of taxation, with especial reference to the tax systems of the United States as defined and interpreted by judicial authority, prepare the way for a discussion of the best methods of taxation for a country situated as is the United States. General as are the theoretical principles underlying taxation, the application of these principles to existing conditions must be modified to meet the long usage and inherited prejudice of the people, and the form of production or manner of distributing wealth. This holds true in the face of appearances so opposed to it as to defy definition and acceptance. No less promising field for an income tax can be pictured than British India, and few more promising fields than France. Yet India has borne such a tax for years, while France will not permit a true tax on income to be adopted as a part of its revenue system. In the latter country the plea is made that the upper and middle classes already pay under other forms of taxation more than their due proportion of the public burdens, and an additional and necessarily discriminating duty laid upon them will only make this inequality the greater. Class interest may thus oppose its veto to a change that promises to reduce the burdens of one class of taxpayers at the expense of another; or may even oppose a change that offers the chance of collecting a larger revenue with less real difficulty and sacrifice on the part of the taxed. No opposition can set aside even temporarily the great rules that clearly define a tax from tribute, a legal and beneficial taking by the state of a certain part of the public wealth from a demand that involves waste or mischievous expenditure, for which the state or people derive no advantage commensurate with the cost, or from which individuals obtain a gain not defensible in justice, and at the expense of only one part of the community.

      After so many centuries of experiment, in which hardly a possible source of state revenue has escaped attention, some knowledge of the great principles of taxation might have been evolved. Unfortunately, the experience of one nation is not accepted as containing lessons applicable to the needs or conditions of another, and one generation rarely appeals to history save to defend its own experiments. Ignorance, half knowledge, which is quite as dangerous, and interest guide or influence legislation, and those who predict failure or danger are regarded as theorists, and denounced as unpractical. Nowhere is the tendency to move independent of enlightened knowledge more evident than in the United States. At every appearance of the tax question, State and national legislatures are overwhelmed with measures that have been tried in the past, and after a thorough test condemned beyond any hope of defense.

      Yet history shows the gradual disappearance of certain forms of taxation which enjoyed great popularity for a time, and accomplished the end of their creation in a crude and often cruel manner. Looking over long periods of time, it is seen that some advances have been made, rather from a change in the economic condition of the people than from a true appreciation of the principles in question. The development of popular liberty has been an essential factor, and the alterations in tax methods require a close analysis of the causes leading to the rise and dominance of political and constitutional principle. While it is true that a popular uprising against fiscal exactions usually marked the limit of endurance of an oppressive system, it is also true that the same uprisings marked the completion of one stage of political development, and the readiness or even the need of entering upon a new stage. In one sense the progress of a people toward civilization in its highest meaning may be illustrated by its fiscal machinery and methods of obtaining its revenue from the people. It will be of interest to glance at some of these passing phases which have generally come down to a late day, and are still to be found in activity in some of the most advanced states of Europe.

      The practice of farming out the revenues of a state or any part of it has become nearly obsolete, and where it does exist is the mark of a fiscal machinery as yet not fully developed. The opportunities and temptation which the contract system offered for oppressing the taxpayers were apparent long before the state was in a position to assert its ability to make its own collections. In France the fermiers généraux were a political factor, standing between the king and his people, regarded as necessary to the former and as oppressors of the latter. Their unpopularity, in part justified by their conduct, was a not unimportant item in the arraignment of royalty by the people. Wherever introduced, the farming of taxes proved in the long run as unwise politically as it was unprofitable financially; and the only reasonable defense for adopting it was the want of strength in the state to command its own revenue – a want as likely to arise from the dishonesty of its agents as from a political weakness. In early times the most universal manner of supplying the treasury of the state, the farming of taxes has become so rare as to be classed as a curiosity. Italy still employs this machinery to collect her taxes on tobacco, and Spain from necessity has mortgaged her taxes to the bank, with the task of collecting them.

      Of the same general character are the state lotteries, of which some few and quite important instances may still be found in action. Of the immorality of these instruments there can be little doubt, and there is quite as unanimous an opinion as to their inefficiency as fiscal instruments. Yet it is only within very recent years that state lotteries have been discarded even in the most advanced countries. The machinery of lotteries has often been modified, but, no matter how altered in details, they all have appealed to the love of games of chance. Adam Smith asserted that the "absurd presumption" of men in their own good fortune is even more universal than the overweening conceit which the greater part of men have in their own abilities.6 Yet another assertion of the same writer is as true: "The world neither ever saw, nor ever will see, a perfectly fair lottery, or one in which the whole gain compensated the whole loss." Where the state undertakes it, there СКАЧАТЬ