full share, and a still larger number within the boundaries of democracy whose hand is against every man’s. With the moral responsibility of these it is best to let their own consciences deal, as it is far too complex a problem for the economist: their political punishment we can leave to the consequences of their political neglect, which is followed by curtailment of personal liberty; but their economic responsibility must be scientifically measured as some definite pro rata of a calculable whole if we are to avoid costly friction and if we are interested in the rational measurement of value.
As an exercise in equity or proportion Euclid would have demonstrated this by showing that things which are proportional to the same thing are proportional to one another; but he has now had the advantage of being backed up by several generations of hard-bitten dominies, who have driven this truth into the young mind before it became conscious of vested interests and the cost of adjustment.
It appears to be inescapable; but in case the objectionable conclusion should lead us to reject our premises: that basic economic value can only be measured by the factors of land-area, population and time; that economic responsibility is proportional to the control of value; and that taxation is economic responsibility—let us look at it from the standpoint of utility. We have potential effort confined within definite limits, and this may be measured, as a whole, in terms of population, time and area. Population increases with facilities and order, as democracy may some day prove in spite of the advocates of limited immigration and birth-control: time flows on regardless of tax experts; only land-area is subject to control. Surely, to tax the individual, either on the basis of activity or need, is to impair effort; so that the only rational thing to do is to assess responsibility in proportion to domination. Population is potential effort, and the control of land-area is domination. If, therefore, the value of domination varies with population and