Local Taxation on American Farms. 89 



Fines or imprisonment may be imposed for infractions of 

 the law, the maximum being £1 (or seven days' imprison- 

 ment) for failure to supply a proper invoice, and £^0 (or six 

 months' imprisonment) for false statements on the invoice, or 

 for selling the goods under a false denomination. For a 

 second offence, the punishment in either case may be 

 doubled. If the consignee is prejudiced to the extent of one- 

 quarter of the value or more, he obtains the right to a 

 corresponding reduction in the price. 



Local Taxation on American Farms. 



According to a report recently issued by the Statistician of 

 the United States Department of Agriculture, there is 

 probably no question in the administration of public affairs 

 in America which has created more interest among farmers 

 than that of local taxation, nor has legislation upon any other 

 subject in that country been framed with more regard to the 

 opinions of agriculturists. It is maintained that in fully 

 three-fourths of all the States in the Union the existing laws 

 governing local taxation have been dictated by farmers, and 

 that so far as can be ascertained thsy include everything 

 which any considerable number of the farming class have 

 ever demanded. 



But one remarkable peculiarity of the whole system ot 

 local taxation in America as it exists to-day seems to be that, 

 generally speaking, though of course with many exceptions 

 the system apparently works badly and most unjustly towards 

 farmers in those districts where the law is most faithfully, in- 

 telligently, and efficiently enforced. As a rule, all over the 

 country, the better the law is from the farmer s theoretical 

 standpoint the worse it is said to be for him in practice ; 

 and the more faithfully it is administered the more does 

 the average farmer suffer from its effect. 



A careful investigation into the reasons for this failure 

 of methods of taxation has long been desired, and has been 

 the subject of much consideration in the Department ol 

 Agriculture and elsewhere. Many independent investiga- 



