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Reference might also be made to questions of taxation. I 

 believe that a wrong has been done by the action of our legis- 

 lature at its last session in raising the point of exemption for 

 incomes from one thousand to two thousand dollars. The 

 change has lessened perceptibly the amoiuit of my own tax bill ; 

 but this does not enable me to see its justice. A man should 

 pay taxes somewhat according to his ability, which his property 

 may not always represent. The salaried man often spends 

 money much more freely than the farmer. He can pay for the 

 support of government somewhat in proportion to his spending 

 in other directions. And the man who is prudent in his habits, 

 and thus saves a little property, ought not for that reason to 

 pay the whole tax of that one who chooses to spend all his 

 income upon himself and his family — an income much greater 

 it may be than the owner of the property has ever had. Certain 

 men with salaries were no doubt in a position to get at the 

 legislature and make a din in its ears. Perhaps it would be 

 worth their while for the farmers to try what virtue there is in 

 a little noise. At all events the matter is one to be thought of. 



Besides these special connections of the farmer with public 

 afi'airs, like those which have been mentioned, he has his 

 broader relations as a man with the civil and religious institu- 

 tions of society. These relations involve men of every other 

 pursuit indeed. But they have some peculiar responsibilities 

 for the farmer as belonging to the most fixed and permanent 

 portion of the community. They are educational in their 

 pressure upon him. 



But furthermore, farming gives good opportunity for general 

 mental culture. I know the difficulties that exist. But I 

 know also that they are not insurmountable ; and I can affirm 

 from my own experience, that it is possible, without neglecting 

 unduly the labors of a farm, to gain some not small amount of 

 time for general reading and special study. The extent to 

 which this can be done will vary with the seasons of the year, 

 and it will require in any case calculation and resolution ; but 

 the time can be had. 



The general statement, at all events, that our farmers have 



