REGENT EXPERIMENTS IN STATE TAXATION. 461 



at public expense, as a reward for their political work. This is the case 

 particularly in the administi'ation of municipal affairs. The national and 

 State governments have been conducted, in spite of the observance of the 

 odious spoils system, with an efficiency and economy unequaled by but 

 few great business houses. Even better service would undoubtedly be 

 obtained if the public had a fuller appreciation of the truth of the old 

 paradox that the dearest labor is the cheapest. More liberal salaries 

 for positions of trust and executive control would tend to elevate de- 

 cidedly the standard and ability of the men in the public service. But, 

 unfortunately, propositions of this character do not meet with general 

 approval. The vulnerable spot of the American is his pocket-book. 

 When an official lays his hands on that, the victim resents the attack 

 with indignation, and submits, after loud protestations and threats, to 

 the demand for his money, only out of respect for the superior power 

 of the law. The dominant party, in attempting to carry on the gov- 

 ernment satisfactorily, and, at the same time, not arouse the voter who 

 pays the taxes, has a difficult problem to solve. In the United States, 

 where the voter is the ruler, political managers find it essential to con- 

 tinued success to make the drafts on the ruler's pocket-book as light as 

 possible. All parties would be happy if the public treasury could be 

 filled by the touch of a magician's wand, so that taxes might be abol- 

 ished. But, as they are a necessary evil, a scheme of taxation without 

 lamentation is what is wanted. In the law laid down by Professor 

 William G. Sumner, that taxation tends to diffuse itself, but on the 

 line of least resistance, is found a hint for the basis of this scheme. 

 Turgot, the great French financier, expressed the politician's idea very 

 tersely when he said that the science of taxation is to pluck the goose 

 without making it cry. In hunting for the line of least resistance, and 

 the most scientific methods of plucking, several interesting experiments 

 have been made of late in different States, where new sources of reve- 

 nue have been sought from special taxes on corporations, railroads, 

 telegraph, telephone, and insurance companies, collateral inheritances, 

 and other classes of property which can be plucked without producing 

 a cry liable to strike a chord of sympathy in the popular heart. In 

 most instances these experiments have surpassed in their results the 

 expectations of the proposers. Large revenue has been obtained with- 

 out provoking even a murmur of disapproval from the voting classes. 

 In Vermont, for example, no direct tax was levied in 1883 and 1884, 

 the receipts under the corporation tax law paying the expenses of the 

 State government. The Comptroller of Xew York received $*9,569,- 

 161.35 in 1884, of which 81,603,612.75 were paid by corporations. 

 Last year,* although the Wisconsin Legislature authorized a levy of 

 $240,000, the State Treasurer was not obliged to collect any direct tax, 

 as the license-tax from railroads, insurance, telegraph, and telephone 

 companies was sufficient to meet the current expenses. The Treasurer 

 * 1884. Tho article was written June, 1885. 



