JxjXE 13, 1919] 



SCIENCE 



555 



pauies had property in other states than that 

 in which its works were located, these proper- 

 ties all being reckoned in determining: the mar- 

 ket value of the stocks of the parent and of the 

 subsidiary companies. As a resident of Ohio 

 I paid Ohio taxes on all of these properties, 

 either directly, or as a part of the stock value. 

 As a stockholder of the parent Illinois com- 

 pany, I paid, through them, Illinois taxes on 

 all the properties of all the companies. I also 

 paid similar Wisconsin taxes on all the prop- 

 erty of the Wisconsin company including taxes 

 on their property in other states. Through them 

 I also paid full taxes in other states on aU 

 their real property in those states. I paid 

 Ohio taxes on all the property of the Ohio 

 company, wherever located, and also taxes in 

 other states on their property in those states. 

 Similarly I paid taxes in Tennessee on all the 

 property of the Tennessee company, where- 

 ever located, and I also paid taxes in several 

 other states on property of the Tennessee com- 

 pany in those states. Full local taxes were 

 paid on aU realty in its own locality and, 

 through the tax on corporation stocks, one to 

 three additional taxes were collected upon 

 most of this property. Many pieces of prop- 

 erty paid four taxes on full valuation. And 

 this is comparatively a simple instance. 

 American citizenship, diflFerent from citizen- 

 ship in any other western nation, does not 

 protect a man from exploitation by the irre- 

 sponsible agents to whom the taxing power is 

 farmed out. 



Of course the determination of the prin- 

 ciples of taxation should be national, it being 

 left to the several states and to the lesser com- 

 munity imits to determine only the amount 

 of money to be raised. There is widespread 

 complaint of the injustice of our taxation sys- 

 tem, and many are endeavoring through action 

 in the several states to ameliorate the condi- 

 tions, but no one is effectively attacking the 

 problem in the only place where its possible 

 solution lies, namely, in connection with na- 

 tional control. Of course this grotesque fea- 

 ture of our jwlitico-economic system should 

 promptly be removed. 



The allowing of traific in alcoholic betor- 



AGES is an economic and social blvmder which 

 happily is about to be remedied. 



The use of war as a method of settling 

 international rivalries and disputes we hope 

 may be abandoned as a result of education 

 through the great war just closed. War, the 

 result of allowing international relations to 

 be those of unrestricted rivalry ratlier than 

 of cooperation, is of course characteristic of 

 an early stage of development of hiunan so- 

 ciety. As the principle of integration comes 

 to have fuller sway and a society of nations is 

 established with safeguards and sanctions 

 similar to those prevailing within the several 

 nations, war will diappear except in the form 

 of riot against law. The most ancient human 

 social unit is probably the family. There 

 have emerged the clan, the tribe, the state, 

 and now perhaps we see the travail of the 

 birth of the world community from which 

 war shall be banished. 



A false and unsocial principle hitherto ac- 

 cepted is that the possession of wealth excuses 

 a man in some degree from socul service. An 

 emphasized form of this same principle makes 

 the possession of wealth entitle a man to di- 

 rect the labor of other men into channels pro- 

 motive of his selfish interests irrespective of 

 the relation of this form of labor to the gen- 

 eral welfare. Closely related is the emphasis 

 in our legal system upon property rights and 

 interests in contradistinction to what we may 

 call manhood rights and interests. There are 

 those who, with Professor Carver of Harvard, 

 claim that social principles can be given ade- 

 quate expression in terms of economics, but I 

 believe this to be false. Economics deals with 

 property and with labor with reference to 

 property, all of which, as I believe, is wholly 

 subsidiary to manhood considerations. Sociol- 

 ogy is not only the larger field. It is more 

 fundamental. It is not unusual to hear eco- 

 nomics referred to as a science and sociology 

 as an unorganized and unscientific mass of 

 data and ideas. I'm afraid it is largely a case 

 of the pot calling the kettle black. It is re- 

 markable how many " established principles " 

 of economics are not true. Sociology is the 

 larger field, yet each is so large and so com- 



