154 POPULAR SCIENCE MONTHLY. 



call the state into existence. They would be mentally hlind if 

 they did not see at once that intrusting to the state a power of 

 unlimited interference with the citizen's right to property, they 

 would create not a free government but a despotism. 



The question may be here naturally asked. Is there any record 

 in history of any assemblage of the founders of a state which dis- 

 cussed this subject, or took definite action in respect to it ? In 

 answer it may be said that the two most striking assemblages in 

 history which resulted in the formation of states, and of which 

 any record is preserved, occurred in connection with the first set- 

 tlements of New England, and that which resulted in the forma- 

 tion of the Federal Constitution and the creation of the nationality 

 of the United States. The assertion would hardly be warranted 

 that the early plantations of New England were formal assem- 

 blages gathered together for the avowed purpose of forming a 

 state. They were, in fact, land companies, and so far as the law 

 then existing permitted, were incorporated as such. This act of 

 incorporation, derived from a corporation created by James I of 

 England in 1606, and known as the Plymouth Company, was in the 

 first instance and at once used as the basis for forming a political 

 organization by the members of a land company or plantation. 

 The necessity of a revenue to defray the expenses of the organiza- 

 tion or incipient government, and in default of which there would 

 be no adequate protection to persons and property, or, what is the 

 same thing, no civilization, was at once recognized ; and probably 

 the very first act of the assemblage of the members of the company, 

 after the selection of persons to exercise authority, was to author- 

 ize the levy of taxes. These taxes were assessed and collected in all 

 respects as they are now in the great States that have been the 

 outcome of these feeble plantations, through what may be termed 

 a process of political evolution. That is, the individual members 

 of the various communities or their authorized representatives met 

 in their " General Court," as it was called, made appropriations, 

 and, in order to pay them, levied what they termed a " rate " or 

 assessment. This levy was put into the hands of a constable, who 

 proceeded to enforce or collect the tax, either in the form of work 

 or commodities or money. There is furthermore no indication 

 in the records of these early times of any limitation as to the ex- 

 tent or degree of assessment, and for the very obvious reason that 

 it never then occurred to any one that the power of taxation could 

 possibly be used for the destruction of private property or con- 

 trolling the acquisition and distribution of property the inven- 

 tions of a later period. The taxation of those days was necessarily 

 of the crudest possible character. It fell almost exclusively on 

 real property, and what was manifestly tangible and visible, for 

 the very good reason that there was very little of what is now 



