THE DISTRIBUTION OF TAXES. 59 



sary by the magnitude of the burden of taxation, is one of the most ob- 

 noxious of all methods of distributing military burdens. 



Finally, the relative burden of taxation cannot be estimated nation 

 by nation by mere computation in symbols or money. The taxation 

 by the measure of money of the United States for national purposes be- 

 fore the war with Spain was five dollars per head, tending to lessen. 

 In Great Britain and Germany taxes for the same purposes were about 

 ten dollars per head; in France about fifteen dollars. But this is no 

 measure of the true burden of taxation. The annual product of this 

 country measured by quantities is vastly greater than that of any Euro- 

 pean country. It may be approximately estimated twenty-five per cent, 

 greater than that of the people of Great Britain and Ireland, thirty to 

 forty per cent, greater than that of France, double that of Germany, 

 and much more than double that of Italy. Hence, the real taxation of 

 these European countries under their military establishments is vastly 

 more than the mere symbols in money make it appear. 



It follows that if all taxes in money stand for that part of the annual 

 product required by Government, and that by so much as the product is 

 diminished will the share falling to labor and capital be lessened, the 

 only way to prevent taxation becoming a cause of pauperism or poverty 

 is to limit the taxes to the necessary conduct of civil government and to 

 national defense, avoiding aggression and forbidding armaments for any 

 purpose except defense. 



