direct pressure of the taxes and execution, and to go to a land where the klassensteuer does not exist, and where he will also have the pleasure of knowing that the produce of his labours will be protected against foreign interference."
His opinion cannot be called exaggerated if it is true that, as he stated, there were every year over a million executions involving the seizure and sale of household goods on account of arrears of taxation. It was not only the State taxes to which he objected; the local rates for municipal expenses, and especially for education, fell very heavily on the inhabitants of large cities such as Berlin. He intended to devote part of the money which was raised by indirect taxation to relieving the rates.
His first proposals for raising the money were of a very sweeping nature. He wished to introduce a State monopoly for the sale of tobacco, brandy, and beer. He entered into calculations by which he proved that were his policy adopted all direct taxation might be repealed, and he would have a large surplus for an object which he had very much at heart—the provision of old-age pensions. It was a method of legislation copied from that which prevails in France and Italy. He pointed out with perfect justice that the revenue raised in Germany from the consumption of tobacco was much smaller than it ought to be. The total sum gained by the State was not a tenth of that which was produced in England by the taxing of tobacco, but no one could maintain that smoking was more common in
