l6o AMERICAN FARMS, 



man his lo to 20 per cent. How unjust ! the state 

 stimulating the growth of inequality by treatment totally 

 unscientific as well as inhumane.' 



To those who say that our indirect taxes are so regu- 

 lated as to bear heaviest on articles consumed by the 

 rich, we reply : A study of our tariff laws, our trade 

 and navigation returns, and the opinions of those having 

 practical information on the subject does not warrant 

 such a conclusion. The writer's many years of constant 

 observation of the workings of America's customs laws, 

 and a knowledge of the many advantages taken and con- 

 cessions made, permit him to make no such deduction 

 in behalf of the wisdom and humanity of these laws. 

 " Books, carpets, dishes, " and the like, are a necessity of 

 civilized life, and " surely " the so-called " poor men " of 

 our farmers who should be obliged to " do without these " 

 are few ; though there are politicians who think other- 

 wise." 



Another important canon of taxation is to the effect 

 that a tax should take as little as possible beyond the 

 sum that reaches the exchequer. Our system of indirect 

 taxation is most expensive, for it exacts large sums from 

 the payer, through the profits charged by the merchant 

 who advances the tax. 



Mr. Henry C. Carey was an uncompromising opponent 

 of free trade and decidedly in favor of land taxes, but he 

 has left on record the result of a vast amount of research, 



' One hundred thousand capitalists in the United States are enabled 

 to save more after taxes are paid than fifteen millions of its people, 

 in whom are included the farmers, the greatest actual wealth pro- 

 ducers of the commonwealth. 



' The pauper is not treated as a subject for consideration in the 

 incidence of taxation, as he is supported by the state in any case. 



