M. L. R.M. L. R.
E. H.E. H.
W. R.W. R.
It should be said in passing that the principle of healthful mental growth and activity seems to require that in education of any sort cerebral cells should be freely exercised up to the point of fatigue, but never beyond; for after this there is not only no progress, but what has been gained by previous training may even be lost. And, what is more serious, the undue depletion of the nerve cell renders its recovery extremely slow, and investigation has shown that school children when overtaxed return to their studies day after day in a fatigued condition, their energies not being fully restored until thelong vacation brings the needed rest.[33]Those who train athletes realize that the fatigue limit must not be passed if possible, and this law is recognized as well in the training of racing horses,[34]One who has observed his experience in learning to ride the bicycle must have discovered that practice pursued when in a condition of exhaustion operates rather to retard than to promote facility. So in matters of the mind activity carried to excess, which point is further removed in some cases than in others, results in retardation of growth, even though no more serious consequences ensue.
As might be readily inferred, even if we were lacking experimental evidence, fatigue interferes with the normal activities alike of body and mind. One of the earliest and most conspicuous effects may be observed by any one in the people about him—a decrease in the rapidity of physical action. The child depleted of nervous energy, for whatever reason, will usually be slower than his fellows in performing the various activities of home or school. If observed during gymnastic exercises it may be noticed that his execution of the various commands is delayed; in responding to signals he is behind his comrades whose nervous capital is not so largely spent. And what is here said of the child is, of course, equally true in principle of the adult; the effect of fatigue in his case will be revealed in less lively, vivacious, and vigorous conduct in the affairs of business or of society. Mosso,[35]Burgerstein,[36]Scripture,[37]Bryan,[38]and others have been able to confirm by scientific experiment what people have thus long been conscious of in a way—that cerebral fatigue renders one slower, more lethargic in his activities. It seems clear, to hazard an explanation, that when nerve cells become depleted up to the point of fatigue Nature designs that they should be released from service in order that repair may take place. This rhythm of action and repose seems to be common to all forms of life. The phenomenon of sleep is an expression of this principle, and is characterized by almost entire absence of activity.
Again, fatigue disturbs the power of accurate and sustained bodily co-ordinations, particularly of the peripheral muscles, or those engaged in the control of the more delicate movements of the body, as of the fingers. Every one must have had the experience that consequent upon a period of exacting labor (physical or mental), orworry, the hand becomes unsteady, as revealed in writing or other fine work, the voice is not so perfectly controlled as at other times, and perhaps involuntary twitchings orticsmake their appearance in the face or elsewhere. Ordinarily people regard these phenomena as evidences simply of "nervousness," but, as commonly used, this term does not take account of the neural conditions responsible for these abnormal manifestations. Warner[39]points out that nerve cells in a state of fatigue become impulsive or spasmodic in their action; there is not such perfect balance as usually exists between them when in a normal, rested condition, and this results in lessened power of inhibition. Scripture[40]and others have shown by experiments in the laboratory that fatigue renders co-ordination less sustained and accurate. If, now, one observes a group of people, young or old, in which some or all have passed the fatigue limit, he can see the cause of many of those occurrences which give the teacher in the school, for example, continual trouble. The children will doubtless be moving incessantly in their seats, books and pencils may be dropping upon the floor, and various signals are responded to slowly and in a disorderly manner. The restlessness is probably due for the most part to the effort of the pupils to relieve the tension of muscles induced by overstrain, while inability to accurately co-ordinate the muscles employed in holding pencils and books causes objects to slip out of the pupils' hands upon the floor. One has but to observe his own experience, and he will soon realize that when nervously exhausted he is not so certain of retaining securely small objects which he handles. This accounts for what is sometimes regarded as carelessness in school children as well as in adults, exhibited in slovenly writing, in breaking dishes, and in similar occurrences. Any task demanding delicate and sustained adjustment of the finer muscles on the part of one fatigued will be liable to be performed in a careless manner, as we are apt to feel. Often more than not the term carelessness probably denotes impaired neural conditions, as well as consequent mental dispersion, if one may so speak, leading to inaccurate and intermittent mental and physical adjustments to duties in hand.
Cowles[41]observes that the first prominent and serious mental concomitant of nervous depletion is revealed in the inability to direct the attention continuously upon any given subject; and James has said that when one is fatigued the mind wanders in various directions, snatching at everything which promises relief from the object of immediate attention. Experiments in the laboratory upon the keenness of sense discrimination of data appealing to sight, hearing,touch, and the other senses, show that there is lessened ability in conditions of fatigue;[42]and this is accounted for probably by the waning power of attention. The mind can be held to one thing, excluding irrelevant matters. This phenomenon is further illustrated in the following simple experiment: The pupils in a large graded school in Buffalo, N. Y., were required upon three successive days, at half past nine o'clock and again at half past eleven in the morning, to trisect a line three inches long. The results, calculated for one hundred and fifty children, show that on the average they were several millimetres nearer correct in the morning trisections than in those just before the midday recess.[43]It seems that this test measured the degree of attention which pupils were able to exert at different hours during the day, and it confirmed what must in a way be known to every one—that a day's work in school reduces the energy of attention. Doubtless every instructor has remarked how much more difficult it is at half past eleven than at ten to hold the thoughts of students to the subject in hand, and if recitations in intricate studies occur late in the forenoon, progress will be slower and more errors will be made, simply because pupils are unable to attend so critically.
The significance of this latter effect of fatigue must be apparent when it is realized that attention is at the basis of all the intellectual processes. If one can not attend vitally, he can not perceive readily or accurately; he will be unable to recall fully or speedily what has formerly been thoroughly mastered; and, most serious of all, he can not so well compare objects or ideas to discover their relationships—that is, he is not so ready or accurate in reason. In fatigue, then, one really becomes stupid. Suppose a fatigued pupil in school working over his spelling lesson, for instance; he will be liable to make errors both in copying from the board and in reproducing what he already knows. In recitations in history, memory will be halting; what has apparently been made secure some time before now seems to be out of reach. In those studies requiring reflection, as arithmetic, grammar, geography, and the like, the reasoner will be unable to hold his thoughts continuously to the matters under consideration, and so will be unable to detect relationships between them readily and accurately. When one considers, in view of what is here set forth, that many persons, adults as well as students, are for one cause or another in a constantstate of fatigue, he can see the explanation of the stupid type of individual, in some instances at any rate.
The effects upon the emotional activities, while not so easily detected by experimentation, may yet be readily observed in one's own experiences and in the conduct of persons in his environment. Cowles,[44]Beard,[45]and others assure us as physicians that neurasthenia gives rise to irritability, gloominess, despondency, and sets free a brood of fears and other kindred more or less abnormal feelings. Wey,[46]in his studies upon the physical condition of young criminals, has found that in the majority of instances there appears to be some neural defect or deficiency, mostly of the nature of depletion, which he believes contributes to alienate the moral feelings of the individual. There is little doubt that viciousness has a physiological basis. It is probable that in such a case the highest cerebral regions, through which are transmitted the spiritual activities last developed in the race, becoming incapacitated first by fatigue, are rendered incapable of inhibiting impulses from the lower regions, which manifest themselves in an antisocial way.
It follows from what has gone before that cerebral fatigue is a most important matter to be reckoned with in all the affairs of life, but especially in education, where the foundations for nervous vigor or weakness are being permanently established, and where relatively little can be accomplished in either intellectual or moral training unless the physical instrument of mind be kept in good repair. It needs no argument to beget the conviction that we should if possible ascertain what circumstances produce fatigue most frequently in the schoolroom, so that they may be ameliorated and their injurious consequences thus avoided. What, then, are the most important causes? It is well to appreciate at the outset that every individual has a certain amount of nervous capital which, when expended, leaves him a bankrupt, and it is of supreme import to him that something should always be kept on the credit side of his account. If we would deal most wisely with a pupil, then, whose activities we are able to direct, we should know just what demands we could make upon his energies without fatiguing him. But we can not hope at the present time and under present conditions to discover with accuracy the fatigue point of each individual, and even if we were able to do so, we would doubtless find it next to impossible to observe it at all times in our teaching,especially in our large graded schools. But we can at any rate adjust our requirements with some degree of accuracy to the average capacity of the whole.
Regarding the number of hours of mental application per day which may be safely expected of a pupil in school, investigations have tended to show that there is a danger of requiring too many. When pupils return to school morning after morning without having recovered from the previous day's labors, it is evident that too heavy draughts are being made upon their nervous capital. It may be said in reply that many factors conspire to produce this depleted condition, as insufficient sleep, inadequate nutrition, and outside duties; but the answer is that under such unfavorable circumstances less work may be demanded. As the curriculum is planned in many places, alike in graded and ungraded schools, the pupil is expected to be employed in the school for five or six hours a day no matter what may be his age, and to this work should be added studies at home for the older students. Now, as Kraeplin[47]has justly observed, Nature ordains that a young child should not give six hours' daily concentrated attention in the schoolroom, but, rather, she has taken pains to implant deeply within him a profound instinct to preserve his mental health by refusing to attend to hard work for such a long period. Consequently, in such an educationalrégime, the mind of the pupil continually wanders from the duties in hand. The most serious aspect of this is apparent, that when attention is constantly demanded and not given, or when a pupil is pretending or attempting to keep his thoughts turned in a given direction, yet allows them to drift aimlessly because he is practically unable to control them, he is acquiring an unfortunate habit of mental dissipation. It seems certain that healthful and efficient mental activity requires that a child apply himself in a maximum degree for a relatively short period, the duration differing with the age of the individual and the balance of nervous energy to his credit; and then he should relax, attention being released for a time.
Experiments conducted by Burgerstein[48]and at Leland Stanford Junior University[49]emphasize a particular phase of this principle—that too long continued mental application without relaxation induces fatigue more readily than when there are comparatively short periods of effort, followed by intermissions of rest. Thus when pupils (and the younger they are the more is this true) have a given amount of work to do requiring their attention say for an hour and a half they will accomplish most with least waste of energy by breaking up this long stretch into several parts, interspersing a fewminutes of free play. With adults application may profitably continue for longer periods, but even here the rhythm of concentration and relaxation must be observed in order that effort may have the most fruitful issue. There would assuredly be less dullness, carelessness, and disorder in our schools, high and low, and in our homes, if this law were observed in the arrangement of the activities of daily life. The writer knows of a normal school where the work begins at half past eight in the morning and continues until one o'clock, with a pause of only ten minutes in the middle of the session. During the passage of classes from room to room at the close of recitations, monitors are placed in the halls to prevent any exhibition of freedom in communicating with one another or in the movements of the body. Here there is little if any relief to the attention, since pupils are under practically the same constraint as when reciting in Latin, Greek, or geometry. This enthronement of discipline, which we all seem natively to think necessary that we may prevent the reversionary tendencies of youth, is sure to breed in some measure the very maladies—stupidity and disorder—which various agencies in society are striving to cure by all sorts of formulæ.
In the normal, well-organized adult brain the various areas are closely knit together by association pathways or fibers,[50]which renders it possible to employ in particular direction the energies generated over large regions. But this development comes relatively late and is not fully completed under about thirty-three years of age, it is now believed. It is in a measure, then, impossible for the young child to utilize the energies produced in one part of the brain in activities involving remote sections. One who observes little children in their spontaneous activities can not fail to note evidences in plenty in illustration of this principle. It should be apparent, then, why a school programme so arranged that a lesson in writing is followed by one in written language, this by written number, and this in turn by written spelling, or possibly by a written reproduction of a lesson in Nature or literature, is admirably suited to exhaust the overused areas of pupils' brains, whereupon the mental and physical effects of fatigue make their appearance. In one of the large cities of our country the amount of time spent in writing was calculated for all the grades in the schools, and it was found that at least one hour was required of the children in every grade, and in the fourth and fifth grades they were engaged for two hundred minutes every day in writing in some form or other.
Doubtless every one has observed how readily he becomes fatigued when he is engaged in activities demanding very delicate muscular adjustments—threading a needle, for instance. Work of this character involves particularly the higher co-ordinating areas of the brain, those controlling the more precise and elaborate adjustments of the body, and this work makes large demands upon one's nervous energy. This seems to be pre-eminently true of the child, in whose brain the highest regions are yet comparatively undeveloped, so that much exercise of them leads quickly to exhaustion. Those activities, then, which compel a great amount of exact co-ordination of young children will easily fatigue them. The writer has for some time been observing the effect of various sorts of playthings upon the activities, particularly upon the emotions, of two young children. He has noticed that those plays requiring most accurate co-ordination, as stringing kindergarten beads with small openings or writing with a hard lead pencil, will quickly produce fatigue, shown in irritability, discontent, and lack of control; while those plays which employ the larger muscles, as working in sand or drawing a cart, are more enduring in their interest and are not attended by such disagreeable after effects. It is customary, however, in many homes and schools to require of the youngest children the finest work in the management of the smallest tools and materials, such, for instance, as writing on very narrow spaced paper, greater freedom being permitted in this respect as the pupil grows older—an inversion of the natural order. The mode of development of the nervous system indicates unmistakably that in all training the individual should proceed gradually from the acquirement ofstrengthandforcein large, coarse, and relatively inexact movements to the acquisition ofskillin precisely co-ordinated activities.
Any reference to the remediable causes of mental fatigue would be incomplete without allusion to the harmful influence of certain personal characteristics in the people with whom we associate. By virtue of a great law of our being, that of suggestion, the importance of which we are appreciating more fully from day to day, we tend ever to reproduce within ourselves the activities of the things in our environment.[51]Now, when we are forced to remain in the presence of one fatigued, as pupils too frequently are in the school and children in the home, and this fatigue manifests itself in irritability, impatience, tension of voice, and constraint of face and body—in such an environment we become overstimulated ourselves and rapidly waste our energies. Especially true is this of children, who are more suggestible than adults; and, in view of this, one canappreciate the necessity of placing in our schoolrooms, and if we could in our homes, persons possessing an endowment of nervous energy adequate for the demands to be made upon it without inducing too readily fatigue with all its train of evils.
By the Late Hon. DAVID A. WELLS.
In passing from the tariff, or duties on imports, to the internal or excise taxes imposed by the Federal Government, there is evidently a distinct change in purpose. However subject to abuse the tax on distilled spirits has proved, and however frequently its agency has been invoked to exaggerate the profits of interested parties, there has never been an open and avowed intention of turning it to private gain. The policy that has become almost inseparable from the customs tariff, and is by most people regarded as inherent in all customs legislation, has not been transferred to the internal revenue taxes save in one or two instances of recent application and secondary importance. The danger of permitting taxation to be employed by either State or Federal Government for a purpose other than that of raising necessary revenue has been dwelt upon. When a police power is exercised in conjunction with a tax framed for revenue, and is regarded as the more important function to be performed, the policy requires careful examination. If revenue is the real object, the method of imposing the tax and the determination of the rate which will give the highest return with the least interference in the production, distribution, and export of the commodity taxed remains to be defined. If restriction in manufacture, sale, or consumption is intended, the question is no longer one of taxation proper, but of police regulation. The Federal taxes on oleomargarine, filled cheese, and mixed flour are of the nature of police inspection, and the tax on the circulation of State banks, amounting, as it has, to prohibition, is a still more extreme exercise of the same power. The imposition and collection of these duties have a penal quality, an intention to restrict or prohibit the production or sale or use of some article. They are not properly taxes; they are not a proper application of tax principles, but have originated, in private interest, or in the deliberate intention to constitute a monopoly, State or other.
The approach of war, or its actual presence, is made the excuse of an extension of taxes, and the Federal Government tacitlyadmits its inability to increase indirect taxes on consumption by its general resort to an extension of the internal taxes and excise. The instrumentalities of business offer a fair field for stamp taxes, and these, when not so burdensome as to invite evasion, are acceptable because of the ease with which they are assessed and collected. A specific duty on the more important acts of commerce and daily business may be evaded, it is true, but not when the paper or instrument taxed must become public evidence. Stamps of small denomination on bonds, debentures, or certificates of stock and of indebtedness; on a bill of sale or memorandum to sell; on bank checks, drafts, or certificates of deposit; bills of exchange, draft, or promissory note; money orders and bills of lading; on express and freight receipts, on telegraph messages, and a large number of legal and other instruments, such as leases, mortgages, charter party, insurance policies—these are simple duties, productive of large returns, and not unequal in their weight. The law of 1898 included such stamp taxes, as well as others on proprietary articles and wines. It was not simple to predict the incidence of these rates, and the distribution has been unequal. The charges of one cent on telegraph messages and express packages are paid by the sender in the larger number of cases, the companies merely adding a penny to their rates. This was not the intention of the law, and the courts have held that it was not so intended. The individual is powerless in a few transactions, and only the great concerns are able to avail themselves of this decision. The duties for seats or berths in a parlor car or for proprietary medicines, are paid by the company or manufacturer, though in certain preparations the price to the consumer was advanced on the passage of the act. With all their drawbacks, and they are not few in number, these stamp duties afford a ready means of obtaining a good revenue without increasing unduly the general burdens of taxation. The law of 1898 was modeled after that of 1863, and many of the rates and descriptions will undoubtedly be incorporated into the permanent internal revenue system of the country—a measure enforced by the remarkably unequal returns derived from the customs.
The existing system of internal duties is even more defensible than the tariff as a source of revenue. Its inequalities, due to the haste in which the measure was prepared and the inexperience of those who framed the provisions and fixed upon the rates, are worn away in use, and where the rates are moderate and are not infected with a penal quality, the community adapts itself to them, accepting them as a necessary convenience. In the United States this spirit of acquiescence is most marked, not only because of a natural patience of tax burdens, but because of as natural a fear of other untried and more radical or oppressive measures. The situation of"business" when a general tariff bill is pending in Congress is one almost of panic, and the scramble to protect interests or to obtain some special advantage against rivals has become a scandalous feature of tariff revision. Except in the instances named, as oleomargarine and filled cheese, the internal revenue system presents less of a field for such an exhibition of greed and self-interest; but the spirit duties, and even the tobacco rates, may be used in such a way as to favor the large manufacturer against the small concerns, and are to that extent misused and applied for purposes antagonistic to those properly pertaining to taxation. In a time of tax revision the suggestions for new taxes and ideas for changing the old are freely offered, and do not stop short of absolute prohibition of an industry, of total destruction of interest. The vagaries of a legislative body under such suggestions have instilled into the public mind a wholesome fear of its possible acts and fully explain the timid and uneasy condition of "business" when a general tax measure is under discussion. Whether it be the manufacturer or producer seeking protective duties, or the Granger or Populist asking for taxes of confiscation against capital and accumulated property, the spirit is the same—a desire to turn taxation to improper purposes.
The tendency of Federal taxation to turn to taxes on capital and the instruments of "business"—direct, rather than indirect taxes—found its most extreme illustration in the income tax of 1894, the principles of which have already been discussed. It finds a more moderate and restricted exercise in certain graduated duties under the act of 1898, and especially in the duties on legacies and distributive shares of personal property. It was no sentimental or even theoretical argument based upon the right of inheritance or the inequality of taxation that led to the adoption of these duties in 1898; it was only a blind following of the provisions of the earlier act, and the consciousness that revenue must be had at every cost, and no possible source of income should be overlooked. Yet the legacy tax is essentially a tax of democracy and defensible for much the same reasons as a tax, whether graduated or not, upon income might be.
By the act approved June 13, 1898, entitled "An act to provide ways and means to meet war expenditures, and for other purposes," the national Government imposed a tax upon legacies and distributive shares of personal property. This tax has been one of the features of the tax law of 1862 (§§ 111-114), but in a much simpler form and in a form better calculated to produce a revenue. This earlier law imposed a duty on all legacies exceeding one thousand dollars in amount, but very properly made a distinction in the rate according to the degree of connection between the person fromwhom the property came and the receiver of the legacy. Thus, lineal issue or lineal ancestor, brother or sister, should pay at the rate of seventy-five cents for each and every hundred dollars of the clear value of the interest in the property. A descendant of a brother or sister of the decedent paid double this rate; an uncle or an aunt was taxed three dollars for every one hundred dollars passing; a great-uncle or a great-aunt, four dollars; and persons in any other degree of collateral consanguinity, or a stranger, or a body politic or corporate, five dollars. The only exemption made was in favor of a wife or husband. As only personal property was intended to be reached, all land and real estate escaped the duty.
The law of 1898 made important modifications in these rates and manner of assessing. In the first place, the rates fell only on legacies in excess of $10,000, a limit ten times larger than that of the law of 1862. The degrees of relationship were the same, the rates were copied from those of the earlier act, and the same exemption of property passing between husband and wife was admitted. But the idea of a progressive tax was ingrafted into the law. Thus, the old rates applied only to legacies of more than $10,000 and not more than $25,000. When the property passing was valued between $25,000 and $100,000 the rates were multiplied by one and a half; between $100,000 and $500,000, they were multiplied by two; between $500,000 and $1,000,000, they were multiplied by two and a half; and by three when the property was in excess of $1,000,000. In restricting the tax to personal property passing by inheritance the measure aims at a crude means of making the burdens of personal more nearly approach those of real property. No such consideration controlled the views of those responsible for the act, and, after all, it offers only a question of theoretical interest. The inheritance tax collected in many of the States may have owed their adoption to such an idea, but the United States, in taking up these duties, merely saw a means of obtaining revenue without regarding the actual results of the tax on the estates paying it.
"The inheritance tax in one form or another has come to stay, and new States are being added every year to the list of those which have adopted it. Five years ago it was found in only nine States of the Union—Pennsylvania, Maryland, Delaware, New York, West Virginia, Connecticut, Massachusetts, Tennessee, and New Jersey. During the first half of 1893 Ohio, Maine, California, and Michigan were added to the list, though the Michigan law was afterward annulled because of an unusual provision in the State Constitution which was not complied with. In 1894 Louisiana revived her former tax on foreign heirs; Minnesota adopted aconstitutional amendment permitting a progressive inheritance tax which has not yet been given effect by the Legislature; and Ohio added to her collateral inheritance tax a progressive tax on direct successions. In 1895 progressive inheritance taxes were adopted in Illinois and Missouri, and an old proportional tax was revived in Virginia; and last year Iowa adopted in part the inheritance tax recommendation of her revenue commission."[52]
The real problems are to be encountered in local taxation. The many different methods used in the different States, the want of uniformity in the local divisions of each State, and the extraordinary diversity in the interpretation or application of tax laws by the courts and executive authorities of the States have introduced a confusion, to end which, many would invoke the intervention of the Federal Government. The haphazard manner in which the laws have been framed and passed is only the least notable explanation of the variety of phrase and interpretation to be found. Even were the Federal Government to establish definitions, and frame rules of uniform assessment, there would still be room for difference. The customs tariff is known to be variously applied in the different ports of the country, and there is greater certainty in the tariff rate than could be found in a tax resting on the assessed valuation of land, for example.
The difficulty encountered by France in its attempt to determine the net income from land for the purposes of taxation carries an important lesson. Failing to obtain uniformity of appraisement of this net income under the crude method first employed—of basing it on the character of soil and nature of cultivation, deducting the expenses of cultivation—acadastrewas decreed.[53]In thiscadastreeach particular piece of property was recorded, with its boundaries, its manner of cultivation, and its net rental. Begun in 1807, it was not completed until 1850, and proved of little value, as no provision had been made for recording the changes in cultivation, rentals, or other conditions, except those of ownership, buildings, and exemption from taxes. Instead of proving a successful means to a desired end, it "turned out to be a stupendous disillusionment." "The experience of both the western Prussian provinces and of France showed that the newly constructedcadastrewas of considerable service in equalizing the land tax within a relatively small area, but not as a basis for alterations in the contingents to be paid by large and widely separated regions. The officials in charge of thecadastreonthe Rhine, as well as those in France, themselves admitted that any computation of net income was uncertain; that the coincidence of the figures obtained by the cadastral computation with the actual net income could never be assured; that the figures afforded by thecadastrewere rather of the nature of a proportion, while uniformity of assessment was to be attained rather by observation of the business transacted than by depending on the figures obtained by computation."[54]This effort to discover and record the net income from land was a failure.
So thorough an experiment, carried through so long a time, and presenting an example to be avoided, was in fact imitated by Prussia under a law of 1865. In each division (Kreis) was appointed a commissioner, who was chairman of a committee, the size of which ranged from four to ten members, according to the size of the division. One half of this committee was appointed by the representatives of the division and one half by the central Government. A number of divisions formed a department, with its commissioner and committee of similar composition as in the division, and above all was a central committee, presided over by the Minister of Finance. The valuation was accomplished in less than four years. The method was applied only to land employed in agriculture or forests; a separate law provided for the taxation of buildings and gardens. In the end the results were no better than those obtained in France. In either case a plan too refined to work to advantage had been employed, and, apart from its simplest function, that of making a general survey of the land and the uses to which it was applied, it could not advance the theory of a proper land tax. No modification could make it a better instrument of taxation. The gross income from land as a taxing basis would involve heavy injustice, and further supervision by government officers could not do away with the mechanical difficulties of securing uniformity. The English plan of making rental value the foundation is more easily applied and gives better results.
If land be difficult of assessment, personal property offers a very much more difficult problem. On this particular question this country has much to learn from the experience of other governments. In Great Britain a Royal Commission has been making a study of local taxation, and, in a preliminary report, concludes that an alteration in the law for the purpose of obtaining a uniform basis of valuation in England and Wales is a necessary preliminary to any revision of the existing system of local taxation. It has been already stated that the poor rate constituted the basis of valuation of property for local rates. In its development the system has becomemore complicated. Two valuations of the same property may be made for raising imperial taxes—namely, one for the income tax, and one for the land tax. Three valuations of the same property may be made for raising local rates—namely, one for the poor rate, one for the county rate, and one for the borough rate. Here, then, are five different valuations in activity.
Of these the parish was the first and most important division, having been introduced in the sixteenth century, when the dissolution of the monasteries had raised the question of poor relief. It was adopted for convenience, as the contributions were at first entirely voluntary; but as the problem of the poor increased in importance, compulsion was applied, and at the beginning of the seventeenth century, by the acts of Elizabeth of 1597 and 1601, compulsion was fully established and the parish adopted as the area for levying rates for the relief of its poor. It now became necessary to define more specifically the persons liable for this rate, but the law framed no system by which assessments were to be made or rates collected. A distinction was made between the occupier of certain properties (such as lands, houses, coal mines, or salable underwoods) and an inhabitant of the parish. The occupier was to be taxed upon the basis of the annual benefit arising from the property situated in the parish; but the inhabitant was taxed not in respect to any specified subjects, implying an intention to tax them upon some other basis. This raised the question of "ability," and how that question was to be determined. The act said nothing that could point to personal property, "and it was only on the ground of his being an inhabitant that any owner of personal property could be rated for that property, because there was no word in that statute to include him, except the word inhabitant. Under that statute, therefore, there was necessarily a distinction between residents and nonresidents, because the resident would be ratable for his personalty within the place, the nonresident not. The distinction, however, under that statute applied only to those kinds of property which the statute did not specify, for the occupier of lands, houses, etc., and whatever the statute enumerated, was ratable whether he were resident or not."[55]And when the judge of assize was asked to give an opinion he decided that lands should be taxed equally and indifferently, but an additional tax could be laid on the "personal visible ability" of the parishioner. Further, "all things which are real, and a yearly revenue must be taxed to the poor." Yet there were limitations on this apparently wide interpretation, and as early as 1633 it was only visible properties, both real and personal, of the inhabitants within the parish, and only within the parish, that couldbe taxed. The property to be assessed must be local, visible, and productive; it must consist only of the surplus left after deducting debts; it must be rated according to the profit produced; and its nature must be distinctly specified. "Consequently, such subjects as wages, pensions, easements, profits derived from labor and talent, profits from money invested or lent elsewhere, and furniture, were exempt."
The absence of all attempts to tax or value property other than what was visible and tangible continued to the reign of Queen Anne, when a single decision of the court pointed to the taxation of the stock in trade of a tradesman, a decision that does not appear to have been acted upon. As late as 1775 Lord Mansfield said, "In general, I believe neither here nor in any other part of the kingdom is personal property taxed to the poor." At all events, it could not be taxed unless usage could support it. Toward the end of the century, when taxation for the Napoleonic wars was touching more intimately the concerns of the people, the idea of subjecting personal property to the poor rate was favored, but nearly half a century passed before it attracted attention. In their report for 1843 on local taxation the poor-law commissioners gave the following summary of the status of this question:
"The practice of rating stock in trade never prevailed in the greater part of England and Wales. It was, with comparatively few exceptions, confined to the old clothing districts of the south and west of England. It gained ground just as the stock of the wool staplers and clothiers increased, so as to make it an object with the farmers and other rate payers, who still constituted a majority in their parishes, to bring so considerable a property within the rate. They succeeded by degrees, and there followed upon their success a more improvident practice in giving relief than had ever prevailed before in England.... When the practice of rating stock in trade was fully established in this district, the ancient staple trade rapidly declined there and withdrew itself still more rapidly into the northern clothing districts, where no such burden was ever cast upon the trade."
A final determination of the question was imposed upon Parliament by the pressure of the manufacturing and commercial classes arising from a decision in the case of R.vs.Lumsdaine, in 1839, looking to the taxation of personal property. In consequence, an act was passed (3 and 4 Vict., c. 89), and has remained in force until the present time, exempting an inhabitant from any tax "in respect of his ability derived from the profits of stock in trade or any other property, for or toward the relief of the poor." Thus it is that the English local taxation has managed to keep clear from the bog ofassessing personal property, and the annual value of immovable property, such as lands and houses, within the parish has come to be selected as the simplest and most practicable basis for assessments. The history is of high importance, because the basis of the poor rate was adopted as the basis for all other rates levied in local taxation. Whatever confusion has been introduced has arisen from other causes, such as the constituting poor-law unions containing more than one parish, the levying of county rates, a county having a boundary other than a parish or a union, and the assessing for rates by parish officers who acted independently of each other. Many efforts have been made to introduce a uniform system of assessment, but without success. One of the clearest thinkers on this subject was Sir George Cornewall Lewis. In appearing before a committee on taxation, in 1850, he said: "We have never recognized the principle of having one valuation for all the different rates. If that principle were once admitted, the inducement to have an accurate and complete valuation would be at its maximum, because then you would know that whatever charge might be imposed it would be imposed upon that valuation, whereas if there is one assessment for one rate and another assessment for another rate, and an amended assessment for a third rate, no one cares much about making any assessment perfect. This is one defect of the present system of valuation."
The defect has persisted and become more aggravated each year. In 1870 a special commission came to the resolution that "the great variety of rates levied by different authorities, even in the same area, on different assessments, with different deductions and by different collectors, has produced great confusion and expense; and that in any change of the law as regards local taxation, uniformity and simplicity of assessment and collection, as well as of economy of management, ought to be secured as far as possible." When it is considered that for the five independent valuations for raising rates on property there are in England and Wales more than one thousand valuation authorities, the hopelessness of obtaining uniformity is apparent. With such a multiplicity of agents it is useless to look for good results. There is no fixed or necessary time for making the valuation lists; no uniform system of or scale for making deductions for arriving at the ratable values of certain classes of property; exemptions and allowances are said to be given unduly, through undue pressure on the assessing authorities; and the assessment committees have no statutory power to ascertain from owners or occupiers the rentals and other particulars needed to determine values. The reforms needed are a geographical redistribution of taxing limits and uniform rules of assessments.
If so great confusion can occur where the property to be valued for taxation is visible and tangible property, and where the principles underlying the assessment are few and comparatively simple, what is to be expected when the attempt to reach invisible and intangible property is added?
Constitutional provisions have not secured equality of valuation, and the statute laws are powerless to make effective the sounding phrases of the Constitutions. "Property shall be assessed for taxes," says the Constitution of New Jersey, "under general laws and by uniform rules, according to true value." The Assembly sought to embody this principle or rule in the laws of the State. "All real and personal estate within this State, whether owned by individuals or corporations, shall be liable to taxation at the full and actual value thereof, on the day in each year when by law the assessment is to commence."[56]Such assertions of the basis of taxation need no further explanation, for the intention of the framers of constitution and law is unmistakable—equal and uniform taxation, a common burden involving a common obligation to discharge it. The practice at once creates the necessity for recognizing the inaptitude of the instruments called upon to carry the law into execution. More than four hundred separate assessors and boards of assessors determine the taxable values upon no uniform system and in defiance of law and Constitution. "In practice they value real estate all the way from twenty-five to seventy-five per cent of its true value, depending on its location, income, etc., and their personal or political prejudices, and value different contiguous areas at different valuations, though of equal values really; and as to personal property, I regret to say, they appear to make no earnest or honest effort to reach it anywhere, except in the agricultural districts, and even there very imperfectly."[57]
Enough has been said in these articles to show that this defect of method is not peculiar to one State, but is to be found in all. The remedies proposed or adopted have proved ineffectual to produce a better result. It is asserted that the more careful selection of the assessors, a higher salary for service, and a more strict accountability for their acts would introduce a reform; but this could, even under the most favorable of conditions, be only a partial reform. A State assessor with power to remove the assessors has been recommended, but this officer could not become so conversant with conditions throughout the State as to be able to decide on the many questions of assessments coming before him. Certain descriptions of property could be dealt with by such an officer andwith an approach to fair and equal treatment. The valuation of the "main stem" of the New Jersey roads was made by civil engineers, and it is believed to have met the constitutional provision as to "true value." In the valuation of a vast quantity of other property no such expert knowledge could be applied, and especially is this true as to "personal property." Real estate might be approximately valued and acadastreor record prepared, but after twelve months the most carefully compiled valuation would be out of date. Before personal property the assessor would still stand powerless. No multiplication of officers or no system of control over the many local assessors can solve this question in a manner satisfactory to justice to both State and taxpayer.
It would seem, then, as if an abandonment of what has been regarded as almost essential features of the State tax systems alone offers relief. No such abandonment can be effected unless an adequate revenue from other sources be provided. The "general property tax," with its futile and laughable incompetency to reach the most profitable sources of revenue, should be modified, and even eliminated as far as is possible. The general principle underlying it, of taxing every form of property, was suited only to a time when the bulk of a man's estate consisted in visible and tangible objects—lands, houses, live stock, and furniture. With every creation of a credit instrument, with the immense development of corporations, the principle has become weaker, until it now stands confessedly inapplicable to at least four fifths of the personal property in existence, and this proportion grows larger each year.
By HARRIET A. TOWNSEND.
The annual reports of the "Conference of Charities and Corrections" indicate a growing interest in the study of scientific philanthropy. That there has been marvelous progress in methods of charitable work during the past decade no one will deny, but, gratifying as this is (or appears to be on the surface), we find a somewhat discouraging feature in the tendency of the present to multiply institutions, to inaugurate new and extravagant enterprises where theories may be proved, and which threaten to become burdensome to a generous public and to absorb energy in the financial struggle to maintain them which is sorely needed for the more vital issues of the work. The purpose of this article is to give information about simple and practical efforts which have metthe test of usefulness and are worthy of imitation. They are being used in four different lines—namely, protection, education, domestic training, and employment.
Protection.—The first protective agency was organized in New York city in 1864; it is truly an American idea, and before that date no organization of its kind had been known in England or on the European continent.
As a result of the civil war many women were thrown upon their own resources, with children to support, and much suffering was endured in the effort to obtain adequate compensation for labor performed. The objects of the parent protective association—"to secure justice for women and children, to give legal advice free of charge, and to extend moral support to the wronged and helpless"—appealed forcibly to practical philanthropists, and there now exist similar agencies in many other large cities in America, such as Boston, Philadelphia, Chicago, Buffalo, and San Francisco. The women's educational and industrial unions, which work "to increase fellowship among women in order to promote the best practical methods for securing their educational, industrial, and social advancement," have all adopted the protective work as an important branch of their endeavor. To give detailed statistics of all that has been accomplished in this line since 1864 would be impossible; indeed, so much of the work is of a private nature which can never be revealed that one must "read between the lines" of the annual reports; suffice it to say that by the protective department of one women's union during a period of fourteen years more than twelve thousand dollars unjustly withheld from working women (mostly in small sums) has been collected, police matrons appointed in three local stations, women given places on public boards, a law passed compelling the appointment of women physicians in all the State insane hospitals, and a law making the guardianship of the mother equal to that of the father (passed by the State Legislature without a single negative vote). All this has been done with little expenditure of money, but through the wise effort of courageous men and women whose service has been rendered not for charity alone, but in the cause of justice, "that each should have what he has justly earned is the first necessity of social life."
One province of the protective work is to endeavor to make more clear the obligation of the employer and employee, and especially in the domain of household service to place the relation on a commercial basis. The problem of unskilled labor in the home is the principal difficulty in the way of such reform, and until the household economic and kindred associations shall bear more fruit it may prove an insurmountable barrier to complete success. Duringthe last ten years the attention of the humanitarian has been frequently called to the injustice of our laws regulating the "age of consent." In some States the age has been raised to sixteen or eighteen years and penalties increased, but through widespread ignorance of the law it is often a dead letter in both small towns and large cities. A law so constantly broken and with impunity provides little protection for the young of both sexes, in whose interest it is framed, and it is adeadletter because of the indifference of the public. To spread abroad a knowledge of and help to enforce these laws, which so intimately affect the purity of the home, is worthy the consecrated effort of the noblest and most cultivated women in our land. For this and other like ends the number of protective agencies should be largely increased. In every town, or at least in every county, such an association might be formed. There are only required a few women with brave hearts and clear heads, willing to give one afternoon or evening a week, the free services of one or more able lawyers (which will never be found lacking), a small room for a meeting place, and the work can begin. Let notice be given through the press or in the churches that a protective agency is formed and stands ready to offer sympathy and advice to all women in need. Methods of work are very simple: printed blanks are important to properly record the cases, and letterheads which shall give names of committee and those of the attorneys; when a claim for wages is presented, a courteous letter stating the fact that the wage-earner has asked the assistance of the protective agency, and requesting the defendant to answer personally or by letter and to state his side of the case, will generally receive response; great care must be observed to be just to both parties, and not to make hasty nor unwarrantable decisions.
The laws affecting the rights and property of women of New York have been briefly compiled for the use of protective associations, and it is very easy to obtain in any State a copy of the laws regulating domestic service for reference in making decisions. The Legal Status of Women, compiled by Jessie J. Cassidy (a graduate of Cornell), will be found useful. If in the beginning the work of protection should be misunderstood and resented it matters not; in time it will win the respect and co-operation of the best elements in any community. What a moral force would an "endless chain" of such workers prove in the struggle for universal brotherhood! To give courage to the most humble beginning we have the word of our philosopher that "every reform was once a private opinion."
Domestic Training.—Scientific domestic training or household science is becoming a subject of great interest to all who believethat a truer development of home life lies at the foundation of all social and moral progress.
Three large institutions—Pratt, of Brooklyn; Drexel, of Philadelphia; and the College of Teachers, in New York city—present opportunities for the thorough training of teachers in this comparatively new branch of popular education.
Clubs for the study of household economics are multiplying year by year; the Association of Collegiate Alumnæ has given earnest thought to the domestic problem, and as a result, and in spite of much prejudice, courses of cookery have been made a part of the public-school curriculum in a few of our large cities. The Board of Regents of New York State has recently adopted a syllabus for a course in home science to be used in the high schools. While the movement, as yet, may be said to be in the experimental stage, it is safe to assert that sentiment in favor of the new idea is increasing. The difficulties in the way of a rapid growth are formidable and make the outlook somewhat discouraging.
To properly equip a school for scientific domestic training is in the beginning a considerable expense; the number of skilled teachers ready for the field is small, and their services too valuable to be given without adequate compensation. The cooking schools so far established have not proved self-sustaining, and until more sensible ideas as to the dignity of household labor shall prevail, limitations will continue.
In all reforms we must "dig at the roots" if we would insure a steady and healthful growth. The kitchen-garden idea, originated by Miss Emily Huntington in 1887 for "the purpose of giving the little daughters of the poor attractive instruction in housework," has proved one of the best means of practical philanthropy ever discovered. The New York Kitchen-Garden Association was formed in 1880, and from that, as its crowning work, we have the New York Training School for Teachers. The kitchen-garden lessons are very simple; they include how to make beds and take care of sleeping rooms, set and wait on table, wash and iron clothes, care of a baby and the nursery, how to build fires, clean lamps, sweep and dust, instruction in house-cleaning, marketing, and the care of the person—all taught by miniature utensils to the accompaniment of songs and exercises, which give enthusiasm and variety to the work. The training of the kitchen-garden teacher is not difficult, and young women in any community, by a few lessons as to the methods and a study of kitchen-garden literature, may soon become efficient.
Children of the ages of from five to eleven are eligible for the training, and both girls and boys enjoy the classes. After thevarious lessons have been mastered, the next step for girls is into the cooking class, and if on account of the expense or for any other reason the scientific teacher isnotavailable, the courses may be given by housekeepers. Very practical results were thus obtained by one organization of women. A class of fourteen young girls graduated from a kitchen garden were given instruction for twenty weeks on every Saturday morning; the lessons were divided into four short courses; five each were given in the preparation of breakfast, luncheon, dinner, and supper. Every fifth morning was devoted to a practice lesson, when the little cooks prepared and served a meal without assistance.
While the number of kitchen gardens is increasing there are yet many localities where the good seed has not taken root; no better work in village or town could enlist the faithful service of King's Daughters or of societies for Christian Endeavor. An inexpensive outfit of kitchen-garden utensils can easily be procured and the work begun. When a class is ready to graduate from the kitchen garden the voluntary service of half a dozen notable housekeepers, who will give the simple lessons in cooking once a week, will yield a most satisfactory harvest. The unconscious tuition of the cultivated house mother is often of greater value than all else. A little girl of eleven years given such opportunities enthusiastically exclaimed, "I've taught my mother how to make bread!" The mother, a peasant woman from across the sea, had passed her childhood and youth in the fields, and, like many of her class, had received no training for the responsibilities of motherhood. To the large number of foreigners, who are constantly seeking homes in our free land, the privileges of the kitchen garden and the free cooking school would prove an inestimable blessing. When housework shall take its proper place among the professions, the chaos which now abounds in a majority of American homes will be forever banished. In home making, regarded as one of the noblest objects of every woman's life—in fact,theobject whenever possible—lies the hope of the future. To this end God speed the kitchen garden and the cooking school!
Education.—The public school and kindergarten, free libraries, art galleries and museums, cheap literature, and compulsory education laws would seem, to the casual observer, to leave little need for the philanthropist in the field of education. A philosopher of to-day looks forward to the time when "the object of all free education shall be the emancipation of the individual," and to the time "when general education shall be supplemented by special schools for the special vocations of life."
The trend of the present system of education may be in thatdirection and the prospect more or less hopeful, but that the schools and other opportunities mentioned do not now reach all who need instruction is demonstrated by the success of the various clubs, classes, and lectures which form so important a part of the humanitarian associations of to-day. Everywhere are found men and women of middle age who can not read or write, who were denied even a common-school education in youth; to reach such as these and make them not ashamed to accept and make use of the privileges for which they have secretly longed is practical philanthropy. Among the foreign-born population many children are early forced to help earn the necessities of life, and are taken from school as soon as the law will allow.
The college settlements have already accomplished much for this class, but their work has been confined to thickly settled districts in large communities. The story of The Abandoned Farm in New England is familiar, and bears its own pertinent lesson. Because of the opportunities for education, entertainment, and varied employment which the large city offers, the young people desert the farm, home ties are broken, and many lives ruined. Of the low ideals which prevail in many country districts there are striking illustrations.
A bright woman sojourning for a winter in a small town found that there were two hotels or taverns where liquor was sold, two churches where only occasional services were held, a single school-house kept open during the winter months, no hall except the ballrooms of the hotels (used only for dancing), no library, and no entertainments of a literary order. This woman organized a club or debating society, and after a few months of careful guidance she allowed the members to select their own topic for the last meeting of the season; to her great surprise, a debate was announced on the subject, "Whether it is better for a young man upon coming of age to have one thousand dollars or a good education." The majority decided that it would be better to have the money, because he could then speculate and gain a fortune!
What better missionary work could be done in behalf of education than to establish a "thought center" in every farming region or small town? The system of traveling libraries, a recent and encouraging movement, makes it possible (in some States) to place the best books and current literature in the homes of the farmers and of the inhabitants of the smallest towns. The books can be obtained, made use of, and exchanged for others, so that the interest may be perpetuated; the conditions are not difficult, and the fact that a room or rooms must be provided for the safe keeping and the circulation of the library is important. A traveling libraryonce secured, a "thought center" is established. Lectures, clubs, and classes will follow; they are a natural sequence. In addition to literary topics, talks on personal purity, physical culture (respect for the body as the temple of the soul), and on home ideals (plain living and high thinking) may be given. Good men and women, fitted to speak well on these subjects, will be ready to give their services. Where enthusiasm is once aroused, seed can be sown by such nonsectarian gatherings which fails to take root in the churches.
We are taught that the highest authority within man is the conscience. Rosenkranz, in his Philosophy of Education, gives this fine definition of conscience: "Conscience is the criticism which the ideal self makes on the realized self." To discover and quicken the ideal self wherever possible is one of the noblest aims of practical philanthropy.
Employment.—A recent report of the United States Labor Commissioner, Hon. Carroll D. Wright, states that the number of women laborers is increasing, but that women are more generally taking the places of children than of men; that the encroachment of women upon the occupations held by men is so far very slight, and only in conditions where women are better adapted for the particular work in which they are employed.
"Women," he says, "are considered by many employers to be more reliable, more easily controlled, neater, more rapid, industrious, polite and careful, and less liable to strike than men. Wyoming and Utah are cited as the only States which have laws according to men and women equal wages for equal work. There is still much economic injustice as to compensation for women's work, although some progress has been made within the last few years."
The agitation of the question of "equal pay for equal work," if it has not as yet accomplished much for the woman wage-earner, has at least revealed the fact that women as a class are not as well trained for the work they attempt as men. The number of unskilled women in all branches of trade presents a problem which may well engage the attention of the philanthropist. The necessity of earning to "keep the wolf from the door," the pleasure resulting from financial independence, and a desire to add to "pin money" have all tended to increase the number of girls and women who are seeking employment outside the home. The fever has extended to the smaller towns, and even to the farmers' wives and daughters, until the supply greatly exceeds the demand in many localities, and the women really in need are often crowded to the wall in this inadequate race. In the passing of old ideas as to theproper status of woman much good has been evolved; it is no longer considered degrading to earn one's living, and the woman worker in every field is winning her way to the respect and recognition which she deserves.
What can be done to raise the standard of woman's work, to give more thorough training in vocations for which women are best fitted, to dignify important occupations which suffer from the lack of skilled service and which are not overcrowded because of mistaken ideas, and, above all, to make women ashamed to receive compensation which they do not fully earn?
The employment bureaus connected with the various organizations of women are endeavoring to answer these questions. Their object, as outlined, is to advise and adopt such methods as shall best assist women in their chosen vocations; to also provide a bureau of registration where applications can be received and information given.
A committee of practical women supervises the work and endeavors not only to secure temporary positions, but to confer permanent benefits on those who seek their aid. The applicants usually include stenographers, typewriters, copyists, clerks, governesses, matrons, nurses, housekeepers, seamstresses, laundresses, cooks, and housemaids. It is the rule, and not the exception, to find a girl or womanspeciallyfitted for the position she seeks. The majority are not fitted even to doonething well, and the ignorance and assumption shown are appalling.
To discover latent ability, to stimulate the desire to excel, to explain the rights of the employer and employee, and the moral obligations of both, is a part of the privilege of the women who give time and thought to the employment problem.
The Boston Women's Educational and Industrial Union has been able to render excellent service by the distribution of circulars cautioning women against advertisements which offer large returns for work done at home. Its list of fraudulent firms, obtained by thorough investigation, has been sent to other associations, and has already proved of inestimable value to many women who would otherwise have been tempted to send money, allured by the attractive advertisements.
The list compiled gives the names of one hundred firms which are a "delusion and a snare," and which, on account of some trifling technicality, the law seems unable to touch.
To exalt the home and raise the standard of domestic service is another important object—perhaps the most important of all. From the ordinary intelligence office to the employment bureau under the guidance of educated women is a long step for progress.
In all humane effort, the more scientific the methods employed the better will be the results. According to Charles Kingsley, "scientific method needs no definition—it is simply the exercise of common sense."