to be too busy with elections and party management to have leisure to improve much upon the practices of autocrats in regard to this important care of administration. And yet this subject of finance seems to be interesting enough in a way. It is one of the commonplaces of our history that, ever since long before we came westward across the ocean, we have been readier to fight about taxation than about any other one thing,—than about a good many other things put together, indeed. There are several sadly bloody spots in the financial history of our race. It could probably be shown, however, if one cared to take time to show it, that it is easy to get vexed about mismanagement of the finances without knowing how they might be better managed. What we do not like is that we are taxed,—not that we are stupidly taxed. We do not need to be political economists to get angry about it; and when we have gotten angry about it in the past our rulers have not troubled themselves to study political economy in order to find out the best means of appeasing us. Generally they have simply shifted the burden from the shoulders of those who complained, and were able to make things unpleasant, to the shoulders of those who might complain, but could not give much trouble.
Of course there are some taxes which are
