5 o POPULAR SCIENCE MONTHLY. 



or taxes on certain imports ; and that the intent of the prosecu- 

 tion was punishment, not for forgery in the ordinary sense of the 

 term, but for smuggling, for which latter offense there was no 

 precedent that extradition had ever been granted by any country. 

 The attention of the British Government having been called to 

 the case, a request was preferred by it to the authorities in Wash- 

 ington that the trial of the accused should be discontinued, on 

 the ground that a fugitive from justice, when surrendered by a 

 country in which he had sought refuge, should not be tried for 

 any offense other than the one specified in the extradition de- 

 mand, and for which extradition was granted. Compliance with 

 the request being refused, although as a matter of fact the trial 

 was discontinued, the British Government took occasion, when 

 extradition was next demanded of her by the United States 

 which happened to be the case of a former well-known citizen of 

 Boston who had committed forgery in the sense that constitutes 

 a crime in all countries to refuse it, although the offender had 

 in the first instance been arrested in England and was in custody ; 

 and for many years subsequent and for reasons above given there 

 was no extradition in force between the United States and Great 

 Britain and her colonies, with the result of making Canada an 

 Alsatia, or place of safe refuge, for all criminals of the former 

 country. 



All, therefore, that any government can legitimately ask of 

 another government in respect to taxation is, that its subjects or 

 citizens residing in such foreign state shall not be there discrimi- 

 nated against because they are foreigners ; but shall be treated in 

 exactly the same manner as the subjects or citizens of the taxing 

 power and their property are treated no better and no worse. If 

 foreigners feel aggrieved, they must first exhaust all the remedies 

 against unjust taxation provided by the institutions of the taxing 

 country ; as foreign importers, for example, aggrieved by rulings 

 or appraisements at the custom houses of any country, must first 

 appeal for redress to the courts of such country. A recent event 

 of great economic and legal importance is also worthy of narra- 

 tion and consideration in this connection. 



A board of appraisers and assessors charged with the duty of 

 assessing, for the purpose of taxation, the property in Ohio of tele- 

 graph, telephone, and express companies, discharged the duties 

 incumbent upon it taking an express company for example in 

 the following manner : First, by determining the value and lia- 

 bility to taxation of the real estate of the company situated in 

 Ohio ; second, the personal property, including moneys and 

 credits, owned by the company in Ohio, and the value thereof ; 

 third, the gross receipts during the taxing year of the company in 

 Ohio, from whatever sources derived. It was conceded that the 



