PACIFIC COAST GUILS. 211 



leading writers on economic or fiscal subjects rarely discuss it or 

 even seem to have any knowledge of its characteristics or historical 

 experience.* 



The United States is the only civilized country that gives no 

 heed to the world's uniform record of experience, and thinks it de- 

 sirable to tax both property itself and its shadow. 



PACIFIC COAST GULLS. 



By HARRY L. GRAHAM. 



rT^O my right, to my left, overhead, everywhere, gulls, gulls, gulls! 

 _l_ Big gray fellows standing on the wharf edge ; white chaps, with 

 black heads, flapping their long, black-tipped wings and making- 

 noises that could be likened only to creaky wheelbarrows! Such 

 was my experience one day as I walked out on the pier at San Diego, 

 California, to take the ferryboat across the bay to the charming Coro- 

 nado peninsula. 



Along the wharves and on the muddy flats left bare by the 

 receding tide, the gulls were almost as plentiful and quite as tame 

 as the English sparrows are on the North River piers at New York 

 city. A half dozen sat on the bowsprit of a little coaster that was 

 loading with freight and a few passengers for Los Angeles. Out 

 in the harbor the United States revenue cutter Monterey lay at 

 anchor, ready for coaling up on the morrow. On her spars and fly- 

 ing all about her were scores of gulls, eagerly watching for some 

 scraps of food that might be thrown from the galley. 



As our boat steamed across toward the opposite shore we were 

 accompanied by quite an escort of these interesting birds, beautiful 

 to look at in their almost entirely white coats. Watching the flight 

 of one bird that came close alongside the boat, I was impressed with 

 its easy, graceful movements; every time the long, strong wings 

 made a stroke the bird's body seemed to rise as though breasting 

 an invisible wave, the gull all the while turning its head from side 

 to side as if looking for something. I thought of that strange belief, 

 prevalent in certain localities, that gulls are the disembodied spirits 

 of those who have lost friend or relative by drowning at sea. This 

 superstition has been versified by Mr. A. J. Burdick, and the poem 

 is worth quoting in its entirety: 



* To those desirous of a fuller record of the historical experience of the general prop- 

 erty tax than has been here given, reference is made to an exceedingly interesting and 

 valuable essay on the subject by Prof. E. R. A. Seligman, of Columbia University. 



