Read Ebook: Appletons' Popular Science Monthly August 1899 Volume LV by Various Youmans William Jay Editor

Font size: 10 px 15 px 20 px 25 px 30 px 35 px

Background color: BlackWhiteGrayLight GrayDark GrayDim Gray

Text color: BlackWhiteGrayLight GrayDark GrayDim Gray

Apply/Save settings

Ebook has 226 lines and 39480 words, and 5 pages

d become merged in the surrounding populations, is undoubtedly a fact, but does not in any way affect the relative purity of the "remnant" which has remained true to its faith. It certainly does not affect the very important fact that the ancestry of at least five per cent of Jews at the present day can not have married proselytes, owing to the rigid requirements of Jewish law.

So far as I understand the latter part of Professor Ripley's second article, he appears to contend that the remarkable similarity of the Jewish physiognomy all over the world has no force in proving their racial unity. This is, of course, from the popular point of view, the strongest argument which Professor Ripley has to meet. Speaking generally, one can always tell a Jew or Jewess by the Jewish features and expression. So marked is this that Andr?e mentions an instance where the negroes of the Gold Coast even distinguish between other whites and Jews by its means, saying not "Here are three whites coming," but "Here are two whites and a Jew." So marked a community of expression and appearance would be, to an ordinary mind, an absolute proof of unity of race, but Professor Ripley prefers to judge by the skull beneath, rather than by the expression and features on the surface. He hints at some obscure embryological process by which Jewish mothers can stamp on their offspring the Ghetto expression, whatever be the racial formation of skull. According to him, it would appear that noses are more plastic in this regard than skulls. I do not quite see how this would work out in detail. Are we to suppose that a pair of snub-nosed converts to Judaism would produce offspring with the characteristic Jewish nose because the lady convert had her imagination influenced by the hook-noses surrounding her? Are we to suppose that round heads can only beget round heads, but that snub noses can produce the hooked variety as a mere result of imagination?

Mere expression one could understand could be produced by sociological causes, and it is certainly my impression that Jews who mix more with their fellow-citizens lose a good deal of the characteristic Jewish expression, but that Jewish features should be influenced in this way few people would be prepared to allow. Jewish "nostrility," as I have termed it, and the "Jew's eye," can not be affected by change of environment. They can be affected, I grant, by admixture with races snub-nosed or dull-eyed, but as they have persisted throughout the ages they are themselves a striking proof of the absence of such admixture.

Altogether I remain unconvinced by Professor Ripley's arguments as to any large admixture of alien elements among contemporary Jews as unvouched for by history, and not necessarily postulated by anthropology. The broad skulls of the Jews, if they differ from those of earlier date , are due to the development of Jewish capacity, owing to their consistent attention to education and to the conditions under which they have pursued the struggle for existence. The persistence of Jewish features throughout the ages and the existence of an influential minority who are not allowed by Jewish law to marry outside their race is further proof of the position for which I have throughout contended. If there has been a tolerably large admixture of Jewish and alien blood throughout the Christian centuries it has been by conversions to Christianity or Islam, not by adoption of Judaism, and it is confirmed by history that the offspring have wandered away from the Jewish race and have not affected the more conservative remnant.

The significance of this result for the science of anthropology can not be overrated. The great question of the science is that expressed by Dr. Galton as "the struggle between Nature and nurture"--the difference that social influences can produce on men of the same race. Jews afford the science almost the sole instance in which this problem can be studied in its least complex form. My own investigations have shown that social environment has a direct influence on such anthropometrical data as height and breathing capacity. The Jews of the West End of London, though of the same race as those of the East End, are superior in height and other external qualities, and this superiority can thus be shown to be due entirely to nurture. Similarly, if the argument I have previously adduced is correct, the brachycephalism of the Jew is a proof that intellectual development produces broad heads, and that, roughly speaking, the cephalic index is a key to intellectual capacity. I should rather reverse Professor Ripley's main contentions: breadth of skull is not a criterion of race, but of intellectual development; whereas features, which are not directly influenced by social or intellectual characteristics, are the true index to racial purity.

SOME PRACTICAL PHASES OF MENTAL FATIGUE.

Modern studies in neurology have contributed much to our knowledge of the function of the nervous system as a whole and of its several parts, and also of the relation of psychical activity to cerebral conditions and processes. The architecture of the neural mechanism delineated by these investigations is not only interesting in itself on account of the marvelous unity of things apparently diverse, but it is at the same time suggestive respecting its office as the physical instrument through which mind must express itself in this world. Psychologists now quite generally conceive of a living being, human or otherwise, as a reacting organism, receiving impressions from its environment and responding to them in some characteristic manner. To be fitted for this office an individual must be provided with appliances alike for the reception of stimulations and for their transformation into incitements to muscular activity. In the human species Nature has ordained that action need not follow immediately and inevitably upon any sense stimulus; fortunately, it may be deferred, so that when it does finally occur it will be the resultant of any given present impression modified by others previously received and treasured up in memory, as we say. To accomplish this really great feat, Nature had to devise an elaborate contrivance, interposed between incoming messages and outgoing impulses, to act as a moderator or transformer of a very extraordinary and intricate character--the central nervous system, comprising the brain and spinal cord. That it may be able to meet the requirements of its office, this system must be equipped with two principal kinds of apparatus--cells, which will serve as storehouses of energy to be employed in keeping the machinery running, and association fibers or pathways, which will put any one cell into communication with others in the cerebral community.

The item which will engage our attention principally here relates to the primary function of the nerve cell--to store up vital forces in the form of highly unstable chemical compounds, which may upon slight disturbance be broken down, the static energy represented in their union thus becoming dynamic. Those who have given special attention to the matter seem to agree that all activity, physical as well as mental, involves the expenditure of a portion of this energy. It may perhaps be mentioned in passing that when this conception was first being presented some persons hastily constructed the theory that what people had been calling mind was nothing more nor less than a certain mode of manifestation of this mysterious but yet physical force. While abundant evidence, gained from various sciences by recent research, leads one to the conviction that in some unknown manner psychical and neural processes are closely co-ordinated, yet not a single investigator of standing claims that they are identical. There is doubtless among some in our day too great a tendency, unconscious though it may be for the most part, to declare that a description of the physical correlates or antecedents of mental phenomena fully accounts for the latter in respect alike of their nature and their modes of manifestation; but those who find themselves coming to such conclusions might be both interested in and benefited by examining the opinions of great naturalists and psychologists who have reflected long and profoundly upon the world-old problem of the connections between body and mind--such men as Lotze, Darwin, Romanes, Wallace, Fiske, Drummond, Wundt, and many others of equal scientific attainments.

The architecture and chemical constitution of the neural elements indicate unmistakably, it seems, that they were so constructed that in their functioning they would be amenable to the law of the conservation of energy, and recent investigations have produced some experimental evidence in support of this view. Hodge, who succeeded in making microscopical examinations of living nerve cells while under stimulation, demonstrated that the cell by this treatment was depleted of its contents, as revealed in the gradual reduction of its size. In corroboration of these results it was found that the cerebral cells in animals were larger in the morning than after a day's activities, indicating that depletion must have taken place during waking life, followed by recuperation in sleep. Some interesting data relating in a way to this matter are easily gained in the laboratories by the use of the plethysmograph, which is designed to record the degree of blood pressure in different parts of the body. This instrument may be put upon the wrists and head, for instance, and it may be observed, when a person is subjected to certain influences whether, there is any alteration in blood supply in either region. It may be noticed, as a matter of fact, that when one is required to think diligently upon any problem, or being asleep is awakened or even disturbed by a noise in his environment, the volume of blood decreases in the wrist and increases in the head. This same phenomenon is shown by experiments with the scientific cradle. The inference from these data seems reasonable, that mental activity causes an expenditure of nerve force, which Nature seeks to replenish by inciting an unusual flow of nutritive-bearing fluid to the cerebral cortex. It has been shown, in further illustration of this law, that thought increases the temperature of the head, indicating that heat is generated through molecular activity; and also that psychical action increases waste products in the system, which may be derived only from the degradation of substances in nerve cells. So information obtained from various other sources points toward the conclusion that in all activity energy stored in nerve cells is dissipated.

Recent experimental studies have given us reasons for believing that nerve cells in different individuals yield up their energy in response to stimulation with varying degrees of readiness. Experience corroborates what Professor Bryan has said: that some persons possess a leaky nervous system, wherefrom their vitalities flow away without issue in useful results. In such individuals activity will be likely to be in excess of that which the stimulus occasioning it should normally produce. Every one must have seen children, and adults as well, who when they hear a slight noise, for instance, which others do not mind, react with great vigor by jumping or screaming; or, when spoken to unexpectedly the face flushes, the lip quivers, and they become physically uncontrolled in a measure. In these instances the persons are unduly profligate in the expenditure of their means, and, in consequence, their capital is relatively soon exhausted.

Another pupil, W. R., two years younger, illustrates a different type. In the morning trials he was no better than A. M., but he, too, was subjected to five different tests at half past eleven, with the result that he could in every instance complete the task without any apparent fatigue. There was no constraint apparent in the face or hands, no unusual effort to co-ordinate the muscles of the body, and no twitchings of any kind. Now, it seems probable that in the case of W. R. the brain was able to adjust effort in right degree to the needs of the occasion, while with A. M. there was such prodigality in the expenditure of energy in various irrelevant motor tensions and activities that it not only defeated its purpose, but it was soon largely spent. A. M. showed this tendency to nervous extravagance in all the work of the school. While an unusually bright boy, he yet became fatigued in the performance of duties that W. R. could discharge with no evidence of overstrain; indeed, the latter boy seemed never to reach a point beyond which he could not go with safety if he chose.

It should be said in passing that the principle of healthful mental growth and activity seems to require that in education of any sort cerebral cells should be freely exercised up to the point of fatigue, but never beyond; for after this there is not only no progress, but what has been gained by previous training may even be lost. And, what is more serious, the undue depletion of the nerve cell renders its recovery extremely slow, and investigation has shown that school children when overtaxed return to their studies day after day in a fatigued condition, their energies not being fully restored until the long vacation brings the needed rest. Those who train athletes realize that the fatigue limit must not be passed if possible, and this law is recognized as well in the training of racing horses, One who has observed his experience in learning to ride the bicycle must have discovered that practice pursued when in a condition of exhaustion operates rather to retard than to promote facility. So in matters of the mind activity carried to excess, which point is further removed in some cases than in others, results in retardation of growth, even though no more serious consequences ensue.

As might be readily inferred, even if we were lacking experimental evidence, fatigue interferes with the normal activities alike of body and mind. One of the earliest and most conspicuous effects may be observed by any one in the people about him--a decrease in the rapidity of physical action. The child depleted of nervous energy, for whatever reason, will usually be slower than his fellows in performing the various activities of home or school. If observed during gymnastic exercises it may be noticed that his execution of the various commands is delayed; in responding to signals he is behind his comrades whose nervous capital is not so largely spent. And what is here said of the child is, of course, equally true in principle of the adult; the effect of fatigue in his case will be revealed in less lively, vivacious, and vigorous conduct in the affairs of business or of society. Mosso, Burgerstein, Scripture, Bryan, and others have been able to confirm by scientific experiment what people have thus long been conscious of in a way--that cerebral fatigue renders one slower, more lethargic in his activities. It seems clear, to hazard an explanation, that when nerve cells become depleted up to the point of fatigue Nature designs that they should be released from service in order that repair may take place. This rhythm of action and repose seems to be common to all forms of life. The phenomenon of sleep is an expression of this principle, and is characterized by almost entire absence of activity.

Cowles observes that the first prominent and serious mental concomitant of nervous depletion is revealed in the inability to direct the attention continuously upon any given subject; and James has said that when one is fatigued the mind wanders in various directions, snatching at everything which promises relief from the object of immediate attention. Experiments in the laboratory upon the keenness of sense discrimination of data appealing to sight, hearing, touch, and the other senses, show that there is lessened ability in conditions of fatigue; and this is accounted for probably by the waning power of attention. The mind can be held to one thing, excluding irrelevant matters. This phenomenon is further illustrated in the following simple experiment: The pupils in a large graded school in Buffalo, N. Y., were required upon three successive days, at half past nine o'clock and again at half past eleven in the morning, to trisect a line three inches long. The results, calculated for one hundred and fifty children, show that on the average they were several millimetres nearer correct in the morning trisections than in those just before the midday recess. It seems that this test measured the degree of attention which pupils were able to exert at different hours during the day, and it confirmed what must in a way be known to every one--that a day's work in school reduces the energy of attention. Doubtless every instructor has remarked how much more difficult it is at half past eleven than at ten to hold the thoughts of students to the subject in hand, and if recitations in intricate studies occur late in the forenoon, progress will be slower and more errors will be made, simply because pupils are unable to attend so critically.

The significance of this latter effect of fatigue must be apparent when it is realized that attention is at the basis of all the intellectual processes. If one can not attend vitally, he can not perceive readily or accurately; he will be unable to recall fully or speedily what has formerly been thoroughly mastered; and, most serious of all, he can not so well compare objects or ideas to discover their relationships--that is, he is not so ready or accurate in reason. In fatigue, then, one really becomes stupid. Suppose a fatigued pupil in school working over his spelling lesson, for instance; he will be liable to make errors both in copying from the board and in reproducing what he already knows. In recitations in history, memory will be halting; what has apparently been made secure some time before now seems to be out of reach. In those studies requiring reflection, as arithmetic, grammar, geography, and the like, the reasoner will be unable to hold his thoughts continuously to the matters under consideration, and so will be unable to detect relationships between them readily and accurately. When one considers, in view of what is here set forth, that many persons, adults as well as students, are for one cause or another in a constant state of fatigue, he can see the explanation of the stupid type of individual, in some instances at any rate.

The effects upon the emotional activities, while not so easily detected by experimentation, may yet be readily observed in one's own experiences and in the conduct of persons in his environment. Cowles, Beard, and others assure us as physicians that neurasthenia gives rise to irritability, gloominess, despondency, and sets free a brood of fears and other kindred more or less abnormal feelings. Wey, in his studies upon the physical condition of young criminals, has found that in the majority of instances there appears to be some neural defect or deficiency, mostly of the nature of depletion, which he believes contributes to alienate the moral feelings of the individual. There is little doubt that viciousness has a physiological basis. It is probable that in such a case the highest cerebral regions, through which are transmitted the spiritual activities last developed in the race, becoming incapacitated first by fatigue, are rendered incapable of inhibiting impulses from the lower regions, which manifest themselves in an antisocial way.

It follows from what has gone before that cerebral fatigue is a most important matter to be reckoned with in all the affairs of life, but especially in education, where the foundations for nervous vigor or weakness are being permanently established, and where relatively little can be accomplished in either intellectual or moral training unless the physical instrument of mind be kept in good repair. It needs no argument to beget the conviction that we should if possible ascertain what circumstances produce fatigue most frequently in the schoolroom, so that they may be ameliorated and their injurious consequences thus avoided. What, then, are the most important causes? It is well to appreciate at the outset that every individual has a certain amount of nervous capital which, when expended, leaves him a bankrupt, and it is of supreme import to him that something should always be kept on the credit side of his account. If we would deal most wisely with a pupil, then, whose activities we are able to direct, we should know just what demands we could make upon his energies without fatiguing him. But we can not hope at the present time and under present conditions to discover with accuracy the fatigue point of each individual, and even if we were able to do so, we would doubtless find it next to impossible to observe it at all times in our teaching, especially in our large graded schools. But we can at any rate adjust our requirements with some degree of accuracy to the average capacity of the whole.

Experiments conducted by Burgerstein and at Leland Stanford Junior University emphasize a particular phase of this principle--that too long continued mental application without relaxation induces fatigue more readily than when there are comparatively short periods of effort, followed by intermissions of rest. Thus when pupils have a given amount of work to do requiring their attention say for an hour and a half they will accomplish most with least waste of energy by breaking up this long stretch into several parts, interspersing a few minutes of free play. With adults application may profitably continue for longer periods, but even here the rhythm of concentration and relaxation must be observed in order that effort may have the most fruitful issue. There would assuredly be less dullness, carelessness, and disorder in our schools, high and low, and in our homes, if this law were observed in the arrangement of the activities of daily life. The writer knows of a normal school where the work begins at half past eight in the morning and continues until one o'clock, with a pause of only ten minutes in the middle of the session. During the passage of classes from room to room at the close of recitations, monitors are placed in the halls to prevent any exhibition of freedom in communicating with one another or in the movements of the body. Here there is little if any relief to the attention, since pupils are under practically the same constraint as when reciting in Latin, Greek, or geometry. This enthronement of discipline, which we all seem natively to think necessary that we may prevent the reversionary tendencies of youth, is sure to breed in some measure the very maladies--stupidity and disorder--which various agencies in society are striving to cure by all sorts of formulae.

In the normal, well-organized adult brain the various areas are closely knit together by association pathways or fibers, which renders it possible to employ in particular direction the energies generated over large regions. But this development comes relatively late and is not fully completed under about thirty-three years of age, it is now believed. It is in a measure, then, impossible for the young child to utilize the energies produced in one part of the brain in activities involving remote sections. One who observes little children in their spontaneous activities can not fail to note evidences in plenty in illustration of this principle. It should be apparent, then, why a school programme so arranged that a lesson in writing is followed by one in written language, this by written number, and this in turn by written spelling, or possibly by a written reproduction of a lesson in Nature or literature, is admirably suited to exhaust the overused areas of pupils' brains, whereupon the mental and physical effects of fatigue make their appearance. In one of the large cities of our country the amount of time spent in writing was calculated for all the grades in the schools, and it was found that at least one hour was required of the children in every grade, and in the fourth and fifth grades they were engaged for two hundred minutes every day in writing in some form or other.

BEST METHODS OF TAXATION.

BY THE LATE HON. DAVID A. WELLS.

In passing from the tariff, or duties on imports, to the internal or excise taxes imposed by the Federal Government, there is evidently a distinct change in purpose. However subject to abuse the tax on distilled spirits has proved, and however frequently its agency has been invoked to exaggerate the profits of interested parties, there has never been an open and avowed intention of turning it to private gain. The policy that has become almost inseparable from the customs tariff, and is by most people regarded as inherent in all customs legislation, has not been transferred to the internal revenue taxes save in one or two instances of recent application and secondary importance. The danger of permitting taxation to be employed by either State or Federal Government for a purpose other than that of raising necessary revenue has been dwelt upon. When a police power is exercised in conjunction with a tax framed for revenue, and is regarded as the more important function to be performed, the policy requires careful examination. If revenue is the real object, the method of imposing the tax and the determination of the rate which will give the highest return with the least interference in the production, distribution, and export of the commodity taxed remains to be defined. If restriction in manufacture, sale, or consumption is intended, the question is no longer one of taxation proper, but of police regulation. The Federal taxes on oleomargarine, filled cheese, and mixed flour are of the nature of police inspection, and the tax on the circulation of State banks, amounting, as it has, to prohibition, is a still more extreme exercise of the same power. The imposition and collection of these duties have a penal quality, an intention to restrict or prohibit the production or sale or use of some article. They are not properly taxes; they are not a proper application of tax principles, but have originated, in private interest, or in the deliberate intention to constitute a monopoly, State or other.

The approach of war, or its actual presence, is made the excuse of an extension of taxes, and the Federal Government tacitly admits its inability to increase indirect taxes on consumption by its general resort to an extension of the internal taxes and excise. The instrumentalities of business offer a fair field for stamp taxes, and these, when not so burdensome as to invite evasion, are acceptable because of the ease with which they are assessed and collected. A specific duty on the more important acts of commerce and daily business may be evaded, it is true, but not when the paper or instrument taxed must become public evidence. Stamps of small denomination on bonds, debentures, or certificates of stock and of indebtedness; on a bill of sale or memorandum to sell; on bank checks, drafts, or certificates of deposit; bills of exchange, draft, or promissory note; money orders and bills of lading; on express and freight receipts, on telegraph messages, and a large number of legal and other instruments, such as leases, mortgages, charter party, insurance policies--these are simple duties, productive of large returns, and not unequal in their weight. The law of 1898 included such stamp taxes, as well as others on proprietary articles and wines. It was not simple to predict the incidence of these rates, and the distribution has been unequal. The charges of one cent on telegraph messages and express packages are paid by the sender in the larger number of cases, the companies merely adding a penny to their rates. This was not the intention of the law, and the courts have held that it was not so intended. The individual is powerless in a few transactions, and only the great concerns are able to avail themselves of this decision. The duties for seats or berths in a parlor car or for proprietary medicines, are paid by the company or manufacturer, though in certain preparations the price to the consumer was advanced on the passage of the act. With all their drawbacks, and they are not few in number, these stamp duties afford a ready means of obtaining a good revenue without increasing unduly the general burdens of taxation. The law of 1898 was modeled after that of 1863, and many of the rates and descriptions will undoubtedly be incorporated into the permanent internal revenue system of the country--a measure enforced by the remarkably unequal returns derived from the customs.

The existing system of internal duties is even more defensible than the tariff as a source of revenue. Its inequalities, due to the haste in which the measure was prepared and the inexperience of those who framed the provisions and fixed upon the rates, are worn away in use, and where the rates are moderate and are not infected with a penal quality, the community adapts itself to them, accepting them as a necessary convenience. In the United States this spirit of acquiescence is most marked, not only because of a natural patience of tax burdens, but because of as natural a fear of other untried and more radical or oppressive measures. The situation of "business" when a general tariff bill is pending in Congress is one almost of panic, and the scramble to protect interests or to obtain some special advantage against rivals has become a scandalous feature of tariff revision. Except in the instances named, as oleomargarine and filled cheese, the internal revenue system presents less of a field for such an exhibition of greed and self-interest; but the spirit duties, and even the tobacco rates, may be used in such a way as to favor the large manufacturer against the small concerns, and are to that extent misused and applied for purposes antagonistic to those properly pertaining to taxation. In a time of tax revision the suggestions for new taxes and ideas for changing the old are freely offered, and do not stop short of absolute prohibition of an industry, of total destruction of interest. The vagaries of a legislative body under such suggestions have instilled into the public mind a wholesome fear of its possible acts and fully explain the timid and uneasy condition of "business" when a general tax measure is under discussion. Whether it be the manufacturer or producer seeking protective duties, or the Granger or Populist asking for taxes of confiscation against capital and accumulated property, the spirit is the same--a desire to turn taxation to improper purposes.

The tendency of Federal taxation to turn to taxes on capital and the instruments of "business"--direct, rather than indirect taxes--found its most extreme illustration in the income tax of 1894, the principles of which have already been discussed. It finds a more moderate and restricted exercise in certain graduated duties under the act of 1898, and especially in the duties on legacies and distributive shares of personal property. It was no sentimental or even theoretical argument based upon the right of inheritance or the inequality of taxation that led to the adoption of these duties in 1898; it was only a blind following of the provisions of the earlier act, and the consciousness that revenue must be had at every cost, and no possible source of income should be overlooked. Yet the legacy tax is essentially a tax of democracy and defensible for much the same reasons as a tax, whether graduated or not, upon income might be.

The law of 1898 made important modifications in these rates and manner of assessing. In the first place, the rates fell only on legacies in excess of ,000, a limit ten times larger than that of the law of 1862. The degrees of relationship were the same, the rates were copied from those of the earlier act, and the same exemption of property passing between husband and wife was admitted. But the idea of a progressive tax was ingrafted into the law. Thus, the old rates applied only to legacies of more than ,000 and not more than ,000. When the property passing was valued between ,000 and 0,000 the rates were multiplied by one and a half; between 0,000 and 0,000, they were multiplied by two; between 0,000 and ,000,000, they were multiplied by two and a half; and by three when the property was in excess of ,000,000. In restricting the tax to personal property passing by inheritance the measure aims at a crude means of making the burdens of personal more nearly approach those of real property. No such consideration controlled the views of those responsible for the act, and, after all, it offers only a question of theoretical interest. The inheritance tax collected in many of the States may have owed their adoption to such an idea, but the United States, in taking up these duties, merely saw a means of obtaining revenue without regarding the actual results of the tax on the estates paying it.

"The inheritance tax in one form or another has come to stay, and new States are being added every year to the list of those which have adopted it. Five years ago it was found in only nine States of the Union--Pennsylvania, Maryland, Delaware, New York, West Virginia, Connecticut, Massachusetts, Tennessee, and New Jersey. During the first half of 1893 Ohio, Maine, California, and Michigan were added to the list, though the Michigan law was afterward annulled because of an unusual provision in the State Constitution which was not complied with. In 1894 Louisiana revived her former tax on foreign heirs; Minnesota adopted a constitutional amendment permitting a progressive inheritance tax which has not yet been given effect by the Legislature; and Ohio added to her collateral inheritance tax a progressive tax on direct successions. In 1895 progressive inheritance taxes were adopted in Illinois and Missouri, and an old proportional tax was revived in Virginia; and last year Iowa adopted in part the inheritance tax recommendation of her revenue commission."

The real problems are to be encountered in local taxation. The many different methods used in the different States, the want of uniformity in the local divisions of each State, and the extraordinary diversity in the interpretation or application of tax laws by the courts and executive authorities of the States have introduced a confusion, to end which, many would invoke the intervention of the Federal Government. The haphazard manner in which the laws have been framed and passed is only the least notable explanation of the variety of phrase and interpretation to be found. Even were the Federal Government to establish definitions, and frame rules of uniform assessment, there would still be room for difference. The customs tariff is known to be variously applied in the different ports of the country, and there is greater certainty in the tariff rate than could be found in a tax resting on the assessed valuation of land, for example.

So thorough an experiment, carried through so long a time, and presenting an example to be avoided, was in fact imitated by Prussia under a law of 1865. In each division was appointed a commissioner, who was chairman of a committee, the size of which ranged from four to ten members, according to the size of the division. One half of this committee was appointed by the representatives of the division and one half by the central Government. A number of divisions formed a department, with its commissioner and committee of similar composition as in the division, and above all was a central committee, presided over by the Minister of Finance. The valuation was accomplished in less than four years. The method was applied only to land employed in agriculture or forests; a separate law provided for the taxation of buildings and gardens. In the end the results were no better than those obtained in France. In either case a plan too refined to work to advantage had been employed, and, apart from its simplest function, that of making a general survey of the land and the uses to which it was applied, it could not advance the theory of a proper land tax. No modification could make it a better instrument of taxation. The gross income from land as a taxing basis would involve heavy injustice, and further supervision by government officers could not do away with the mechanical difficulties of securing uniformity. The English plan of making rental value the foundation is more easily applied and gives better results.

If land be difficult of assessment, personal property offers a very much more difficult problem. On this particular question this country has much to learn from the experience of other governments. In Great Britain a Royal Commission has been making a study of local taxation, and, in a preliminary report, concludes that an alteration in the law for the purpose of obtaining a uniform basis of valuation in England and Wales is a necessary preliminary to any revision of the existing system of local taxation. It has been already stated that the poor rate constituted the basis of valuation of property for local rates. In its development the system has become more complicated. Two valuations of the same property may be made for raising imperial taxes--namely, one for the income tax, and one for the land tax. Three valuations of the same property may be made for raising local rates--namely, one for the poor rate, one for the county rate, and one for the borough rate. Here, then, are five different valuations in activity.

Of these the parish was the first and most important division, having been introduced in the sixteenth century, when the dissolution of the monasteries had raised the question of poor relief. It was adopted for convenience, as the contributions were at first entirely voluntary; but as the problem of the poor increased in importance, compulsion was applied, and at the beginning of the seventeenth century, by the acts of Elizabeth of 1597 and 1601, compulsion was fully established and the parish adopted as the area for levying rates for the relief of its poor. It now became necessary to define more specifically the persons liable for this rate, but the law framed no system by which assessments were to be made or rates collected. A distinction was made between the occupier of certain properties and an inhabitant of the parish. The occupier was to be taxed upon the basis of the annual benefit arising from the property situated in the parish; but the inhabitant was taxed not in respect to any specified subjects, implying an intention to tax them upon some other basis. This raised the question of "ability," and how that question was to be determined. The act said nothing that could point to personal property, "and it was only on the ground of his being an inhabitant that any owner of personal property could be rated for that property, because there was no word in that statute to include him, except the word inhabitant. Under that statute, therefore, there was necessarily a distinction between residents and nonresidents, because the resident would be ratable for his personalty within the place, the nonresident not. The distinction, however, under that statute applied only to those kinds of property which the statute did not specify, for the occupier of lands, houses, etc., and whatever the statute enumerated, was ratable whether he were resident or not." And when the judge of assize was asked to give an opinion he decided that lands should be taxed equally and indifferently, but an additional tax could be laid on the "personal visible ability" of the parishioner. Further, "all things which are real, and a yearly revenue must be taxed to the poor." Yet there were limitations on this apparently wide interpretation, and as early as 1633 it was only visible properties, both real and personal, of the inhabitants within the parish, and only within the parish, that could be taxed. The property to be assessed must be local, visible, and productive; it must consist only of the surplus left after deducting debts; it must be rated according to the profit produced; and its nature must be distinctly specified. "Consequently, such subjects as wages, pensions, easements, profits derived from labor and talent, profits from money invested or lent elsewhere, and furniture, were exempt."

The absence of all attempts to tax or value property other than what was visible and tangible continued to the reign of Queen Anne, when a single decision of the court pointed to the taxation of the stock in trade of a tradesman, a decision that does not appear to have been acted upon. As late as 1775 Lord Mansfield said, "In general, I believe neither here nor in any other part of the kingdom is personal property taxed to the poor." At all events, it could not be taxed unless usage could support it. Toward the end of the century, when taxation for the Napoleonic wars was touching more intimately the concerns of the people, the idea of subjecting personal property to the poor rate was favored, but nearly half a century passed before it attracted attention. In their report for 1843 on local taxation the poor-law commissioners gave the following summary of the status of this question:

"The practice of rating stock in trade never prevailed in the greater part of England and Wales. It was, with comparatively few exceptions, confined to the old clothing districts of the south and west of England. It gained ground just as the stock of the wool staplers and clothiers increased, so as to make it an object with the farmers and other rate payers, who still constituted a majority in their parishes, to bring so considerable a property within the rate. They succeeded by degrees, and there followed upon their success a more improvident practice in giving relief than had ever prevailed before in England.... When the practice of rating stock in trade was fully established in this district, the ancient staple trade rapidly declined there and withdrew itself still more rapidly into the northern clothing districts, where no such burden was ever cast upon the trade."

The defect has persisted and become more aggravated each year. In 1870 a special commission came to the resolution that "the great variety of rates levied by different authorities, even in the same area, on different assessments, with different deductions and by different collectors, has produced great confusion and expense; and that in any change of the law as regards local taxation, uniformity and simplicity of assessment and collection, as well as of economy of management, ought to be secured as far as possible." When it is considered that for the five independent valuations for raising rates on property there are in England and Wales more than one thousand valuation authorities, the hopelessness of obtaining uniformity is apparent. With such a multiplicity of agents it is useless to look for good results. There is no fixed or necessary time for making the valuation lists; no uniform system of or scale for making deductions for arriving at the ratable values of certain classes of property; exemptions and allowances are said to be given unduly, through undue pressure on the assessing authorities; and the assessment committees have no statutory power to ascertain from owners or occupiers the rentals and other particulars needed to determine values. The reforms needed are a geographical redistribution of taxing limits and uniform rules of assessments.

If so great confusion can occur where the property to be valued for taxation is visible and tangible property, and where the principles underlying the assessment are few and comparatively simple, what is to be expected when the attempt to reach invisible and intangible property is added?

Constitutional provisions have not secured equality of valuation, and the statute laws are powerless to make effective the sounding phrases of the Constitutions. "Property shall be assessed for taxes," says the Constitution of New Jersey, "under general laws and by uniform rules, according to true value." The Assembly sought to embody this principle or rule in the laws of the State. "All real and personal estate within this State, whether owned by individuals or corporations, shall be liable to taxation at the full and actual value thereof, on the day in each year when by law the assessment is to commence." Such assertions of the basis of taxation need no further explanation, for the intention of the framers of constitution and law is unmistakable--equal and uniform taxation, a common burden involving a common obligation to discharge it. The practice at once creates the necessity for recognizing the inaptitude of the instruments called upon to carry the law into execution. More than four hundred separate assessors and boards of assessors determine the taxable values upon no uniform system and in defiance of law and Constitution. "In practice they value real estate all the way from twenty-five to seventy-five per cent of its true value, depending on its location, income, etc., and their personal or political prejudices, and value different contiguous areas at different valuations, though of equal values really; and as to personal property, I regret to say, they appear to make no earnest or honest effort to reach it anywhere, except in the agricultural districts, and even there very imperfectly."

It would seem, then, as if an abandonment of what has been regarded as almost essential features of the State tax systems alone offers relief. No such abandonment can be effected unless an adequate revenue from other sources be provided. The "general property tax," with its futile and laughable incompetency to reach the most profitable sources of revenue, should be modified, and even eliminated as far as is possible. The general principle underlying it, of taxing every form of property, was suited only to a time when the bulk of a man's estate consisted in visible and tangible objects--lands, houses, live stock, and furniture. With every creation of a credit instrument, with the immense development of corporations, the principle has become weaker, until it now stands confessedly inapplicable to at least four fifths of the personal property in existence, and this proportion grows larger each year.

PHASES OF PRACTICAL PHILANTHROPY.

BY HARRIET A. TOWNSEND.

The annual reports of the "Conference of Charities and Corrections" indicate a growing interest in the study of scientific philanthropy. That there has been marvelous progress in methods of charitable work during the past decade no one will deny, but, gratifying as this is , we find a somewhat discouraging feature in the tendency of the present to multiply institutions, to inaugurate new and extravagant enterprises where theories may be proved, and which threaten to become burdensome to a generous public and to absorb energy in the financial struggle to maintain them which is sorely needed for the more vital issues of the work. The purpose of this article is to give information about simple and practical efforts which have met the test of usefulness and are worthy of imitation. They are being used in four different lines--namely, protection, education, domestic training, and employment.

PROTECTION.--The first protective agency was organized in New York city in 1864; it is truly an American idea, and before that date no organization of its kind had been known in England or on the European continent.

As a result of the civil war many women were thrown upon their own resources, with children to support, and much suffering was endured in the effort to obtain adequate compensation for labor performed. The objects of the parent protective association--"to secure justice for women and children, to give legal advice free of charge, and to extend moral support to the wronged and helpless"--appealed forcibly to practical philanthropists, and there now exist similar agencies in many other large cities in America, such as Boston, Philadelphia, Chicago, Buffalo, and San Francisco. The women's educational and industrial unions, which work "to increase fellowship among women in order to promote the best practical methods for securing their educational, industrial, and social advancement," have all adopted the protective work as an important branch of their endeavor. To give detailed statistics of all that has been accomplished in this line since 1864 would be impossible; indeed, so much of the work is of a private nature which can never be revealed that one must "read between the lines" of the annual reports; suffice it to say that by the protective department of one women's union during a period of fourteen years more than twelve thousand dollars unjustly withheld from working women has been collected, police matrons appointed in three local stations, women given places on public boards, a law passed compelling the appointment of women physicians in all the State insane hospitals, and a law making the guardianship of the mother equal to that of the father . All this has been done with little expenditure of money, but through the wise effort of courageous men and women whose service has been rendered not for charity alone, but in the cause of justice, "that each should have what he has justly earned is the first necessity of social life."

The laws affecting the rights and property of women of New York have been briefly compiled for the use of protective associations, and it is very easy to obtain in any State a copy of the laws regulating domestic service for reference in making decisions. The Legal Status of Women, compiled by Jessie J. Cassidy , will be found useful. If in the beginning the work of protection should be misunderstood and resented it matters not; in time it will win the respect and co-operation of the best elements in any community. What a moral force would an "endless chain" of such workers prove in the struggle for universal brotherhood! To give courage to the most humble beginning we have the word of our philosopher that "every reform was once a private opinion."

DOMESTIC TRAINING.--Scientific domestic training or household science is becoming a subject of great interest to all who believe that a truer development of home life lies at the foundation of all social and moral progress.

Three large institutions--Pratt, of Brooklyn; Drexel, of Philadelphia; and the College of Teachers, in New York city--present opportunities for the thorough training of teachers in this comparatively new branch of popular education.

Clubs for the study of household economics are multiplying year by year; the Association of Collegiate Alumnae has given earnest thought to the domestic problem, and as a result, and in spite of much prejudice, courses of cookery have been made a part of the public-school curriculum in a few of our large cities. The Board of Regents of New York State has recently adopted a syllabus for a course in home science to be used in the high schools. While the movement, as yet, may be said to be in the experimental stage, it is safe to assert that sentiment in favor of the new idea is increasing. The difficulties in the way of a rapid growth are formidable and make the outlook somewhat discouraging.

To properly equip a school for scientific domestic training is in the beginning a considerable expense; the number of skilled teachers ready for the field is small, and their services too valuable to be given without adequate compensation. The cooking schools so far established have not proved self-sustaining, and until more sensible ideas as to the dignity of household labor shall prevail, limitations will continue.

In all reforms we must "dig at the roots" if we would insure a steady and healthful growth. The kitchen-garden idea, originated by Miss Emily Huntington in 1887 for "the purpose of giving the little daughters of the poor attractive instruction in housework," has proved one of the best means of practical philanthropy ever discovered. The New York Kitchen-Garden Association was formed in 1880, and from that, as its crowning work, we have the New York Training School for Teachers. The kitchen-garden lessons are very simple; they include how to make beds and take care of sleeping rooms, set and wait on table, wash and iron clothes, care of a baby and the nursery, how to build fires, clean lamps, sweep and dust, instruction in house-cleaning, marketing, and the care of the person--all taught by miniature utensils to the accompaniment of songs and exercises, which give enthusiasm and variety to the work. The training of the kitchen-garden teacher is not difficult, and young women in any community, by a few lessons as to the methods and a study of kitchen-garden literature, may soon become efficient.

EDUCATION.--The public school and kindergarten, free libraries, art galleries and museums, cheap literature, and compulsory education laws would seem, to the casual observer, to leave little need for the philanthropist in the field of education. A philosopher of to-day looks forward to the time when "the object of all free education shall be the emancipation of the individual," and to the time "when general education shall be supplemented by special schools for the special vocations of life."

The trend of the present system of education may be in that direction and the prospect more or less hopeful, but that the schools and other opportunities mentioned do not now reach all who need instruction is demonstrated by the success of the various clubs, classes, and lectures which form so important a part of the humanitarian associations of to-day. Everywhere are found men and women of middle age who can not read or write, who were denied even a common-school education in youth; to reach such as these and make them not ashamed to accept and make use of the privileges for which they have secretly longed is practical philanthropy. Among the foreign-born population many children are early forced to help earn the necessities of life, and are taken from school as soon as the law will allow.

A bright woman sojourning for a winter in a small town found that there were two hotels or taverns where liquor was sold, two churches where only occasional services were held, a single school-house kept open during the winter months, no hall except the ballrooms of the hotels , no library, and no entertainments of a literary order. This woman organized a club or debating society, and after a few months of careful guidance she allowed the members to select their own topic for the last meeting of the season; to her great surprise, a debate was announced on the subject, "Whether it is better for a young man upon coming of age to have one thousand dollars or a good education." The majority decided that it would be better to have the money, because he could then speculate and gain a fortune!

Share on: WhatsApp @Hash Facebook Tweet