Heavy investments for the future which, according to all systems of finance and from every motive of justice, should be carried by a state debt, have been provided for by current taxation. As the direct state tax was remitted for six years there was no direct state tax during that time, the corporations paid it all and the people have been spoiled. Although now the state tax rate is relatively low in comparison with some of the surrounding states, there has been some grumbling as a result of this remittance of a few years ago when no state tax whatever was collected.
The fact is that the greater part of this increase of the cost of government has been caused by state aid to educational enterprises, in many cases chiefly of local importance and by the building of roads and developments by which the locality itself directly benefits. It is gradually being understood by the Wisconsin people that a large investment has been made and as time goes on, a more general satisfaction is evident in regard to the payment of taxes. The people of this state demand efficiency in government and once convinced of its existence they are willingly taxed for it, despite the demagogue who so often makes this his only shibboleth.
There are countries still where taxes are low; Dahomey is one of them. State activity means investment and all the advanced states of the world make heavy investments. Wisconsin taxes are very low in the opin-
