DIRECT TAXATION, 1 6/ 



these were relieved altogether. It is true that Solon's tax 

 was levied principally on land, but the largest part of the 

 people were at that time landholders, and it became the 

 main concern to make taxation equitable between the 

 small and the large land proprietors, and this Solon's 

 policy accomplished in a high degree. In it was ex- 

 hibited the " most equitable division of the responsibili- 

 ties of citizenship that the world has ever seen." And 

 through it a condition of society was established which 

 '' affected even succeeding generations most beneficially." 

 Legislation which followed finally overthrew all this, and 

 the masses became re-enslaved. 



Mr. R. G. Haywood read an excellent paper before 

 the Social Science Congress at Huddersfield, England, 

 in 1883, on *' How to Apply Direct Taxation." For 

 England he suggested the following distribution : 



— Lands and Tenements at 4^'. in the pound 



income 37.4 ^ 



— Railways, Canals, Mines, Minerals, at a^s. in 



the pound income 10.8 " 



— Legacy Duty 2.8 " 



Succession Duty at \s. in the pound 15.0 " 



— House Tax (warehouses, factories, works, 



offices, shops, etc.) 20.0 " 



— Miscellaneous 14.0 " 



lOO.O ^ 



In amplifying this Mr. Haywood said : " The forego- 

 ing estimate is intended to show not only that there are 

 abundant sources from which ample income may be 

 drawn, but which are now unjustly allowed to escape 

 their legal liability. Moreover, it is plain that a suffi- 



