8 POPULAR SCIENCE MONTHLY. 



transitu. As a matter of fact tlie granaries for no small portion 

 of the surplus stock of the world's cereals are at the present time 

 ships and railroad cars in the process of movement to the points of 

 greatest demand for consumption. What shall be the situs of all 

 such things for assessment? If actual location is to be determina- 

 tive, then a product of grain, or merchandise, which, in movement 

 for a market, or conversion into other forms, may happen to be in 

 Illinois in April, in Ohio or Massachusetts in May, in New York 

 in July, in !New Jersey in August, and in Connecticut in October, 

 will be liable to five separate taxes in one and the same year; for the 

 laws of each of these States require their assessors to return, for 

 taxation, all such property as at the periods mentioned may be 

 actually within the sovereignty and jurisdiction of the taxing au- 

 thority. 



If, therefore, the existing system of taxing visible and tangible 

 personal property in the United States is to be continued and made 

 equitable and effective, the first essential step for the purpose of 

 making it such, by preventing evasions and avoiding duplicate taxa- 

 tion on one and the same persons and property, is for all the States 

 to agree that all their assessors shall make their visitations, inspec- 

 tions, and appraisements for the purpose of assessment on one and 

 the same day, as, for example, the first day of April. The following 

 probable forecast of the result has been made by a recent writer: 



" On the appointed day, all over the country, a swarm of assessors 

 must besiege the factories, mills, shops, and stores for the purpose of 

 making an honest valuation of all merchandise on hand. This valu- 

 ation must be completed in one day; or otherwise Smith's valuation 

 being completed on April 1st, while Jones is left to April 2d, there 

 will be a midnight exodus of easily portable goods from Jones to 

 Smith, so that one assessor shall find little of value in the posses- 

 sion of Jones on April 2d. "No help must be asked in the work of 

 valuation from the owners or clerks; for if that is done, the assessor 

 might just as well accept the sworn returns of the owners, as is done 

 now, with the most ludicrous and inequitous results. As it is evident 

 also that it would be impossible for the owners themselves to make 

 such a valuation in one day, even with the aid of all their clerks, 

 there must be a number of assessors employed, exceeding all the 

 number of persons employed in holding and selling merchandise. 

 The work might, however, by extreme diligence be done in a rough 

 way by two million local assessors. As it would take them at least 

 three days to tabulate, copy, and file their returns, besides the one 

 day occupied in valuing, each would serve at least for four days; 

 and if paid at the rate necessary to procure men competent for the 

 task, the lowest cost of such an assessment, independent of printing 



