PRINCIPLES OF TAXATION. 603 



From subsequent details of tlie experiment, a highly sensa- 

 tional story might be manufactured, but that could have abso- 

 lutely no scientific value. We must eschew all such temptations, 

 and never allow the thought to be dimmed that Science has a mis- 

 sion to perform in the world as great as the universe and as 

 sacred as truth. She is in duty bound to yield all benefits of 

 doubt ; and she commits moral and intellectual suicide, falling 

 to the level of the common " insanity " described by Lord Bacon, 

 when she insists upon a single iota not supported by " evidence." 



[7*0 he continued.'\ 



PRINCIPLES OF TAXATION. 



By DAVID A. WELLS, LL.D., D.C.L., 



CORRESPONDANT DE L'iNSTITCT DE FRANCE, ETC. 



VII. RULES OR MAXIMS ESSENTIAL TO AN ADMINISTRATION OF 

 RIGHTFUL TAXATION UNDER A CONSTITUTIONAL OR FREE 

 GOVERNMENT. 



A PRESENTATION and discussion of the rules or maxims 

 of administration which are in conformity with the forego- 

 ing exposition and discussion of the origin and sphere of taxa- 

 tion, and the limitations on the exercise of this great power which 

 are essential to the existence and continuance of a constitutional 

 and free government, are next in order for the proper develop- 

 ment and understanding of the general subject under considera- 

 tion. Under such a government one happily characterized and 

 defined by President Lincoln as " of the people, by the people, 

 and for the people" the following rules or maxims governing 

 the administration of its lawful taxation would seem to be almost 

 in the nature of economic axioms : 



First. No tax sJioidd he imposed hy a state or government ex- 

 cept by the consent of the people from, luhom it is to be collected, 

 given either directly or by their authorized representatives in Con- 

 gress, Legislature, or Parliament assembled. 



Second. All taxes or enforced contributions levied by the state 

 in virtue of its sovereignty should be solely {singly) and exclusively 

 for public purposes. 



Third. The sphere of taxation should be limited to persons, 

 property, and business exclusively within the territorial jurisdic- 

 tion of the taxing power. 



Fourth. Taxes shoidd be reasonable, regidar, and not arbi- 

 trary as respects method, time, and place of assessment and pay- 

 ment, and, above all, proportional. 



Fifth. Taxation shoidd not be employed as an agency or for 



