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infusoria are single-celled animals, the largest being just visible to the unaided eye. They constitute a natural class of the sub-kingdom protozoa. They were discovered by Leeuwenhoek in 1675, about the time the microscope in a simple form was coming into use. They swim by means of numerous, hair-like processes extending from the body and called cilia or by one or two larger strands of protoplasm called flagella. A few are attached to stalks. The chief divisions of the infusoria are into ciliata and flagellata. The former are easily separated into smaller divisions according to the arrangement of the cilia. See Protozoa.

In′galls, John James, an American lawyer, essayist and statesman. He was born at Middleton, Essex County, Mass., Dec. 29, 1833. He graduated at Williams College, studied law, and was admitted to practice in Massachusetts in 1857, and in 1858 went to Kansas. He was elected United States senator from Kansas in 1873, and was again elected in 1879 and in 1885. Ingalls was noted for scholarly attainments and quick and acute perception. He was an eloquent speaker, his power of sarcastic rejoinder being a marked trait. As a writer of essays and a lecturer his diction was elegant and concise, and he excelled in the power of picturesque description. He was the author of the famous single-stanza poem Opportunity. He died at Las Vegas, New Mexico, Aug. 16, 1900.

Ingelow (in′jē̇-lō̇), Jean, a popular English poet and novelist, was born at Boston, Lincolnshire, England, in 1820. A great part of her poetry is of a devotional type, sweet and simple and filled with beautiful thoughts. Among her noted works are the poem, Divided, the ballad, High Tide on the Coast of Lincolnshire, and the larger poem, A Story of Doom. Her works of fiction are Off the Skelligs, Fated to be Free, Sarah de Berenger, Don John and others. She died at London on July 20, 1897.

In′gersoll, Robert G., a prominent lawyer, a politician, and a sceptical writer and lecturer on religious topics, was born in New York in 1833, and died in 1899. His oration in favor of J. G. Blaine at the Republican convention of 1876 showed him to be a great orator, and lecturing thenceforth became his occupation. His works include The Gods; Ghosts; Some Mistakes of Moses; What Shall I do to be Saved? Great Speeches; and Prose Poems.

In′graham, Duncan Nathaniel, a Confederate officer, was born in South Carolina in 1802. Entering the United States navy as midshipman in 1812, he became captain in 1855. He commanded the St. Louis, sailing in the Mediterranean, and prevented the arrest, by the Austrians at Smyrna, of Martin Koszta, a Hungarian, who had declared in New York his intention of becoming an American citizen. The course of Captain Ingraham was approved by our government, and Congress voted him a medal. He was made chief of the bureau of ordnance, resigning in 1861 to take a like position in the Confederate navy, where he became commodore. He died in 1891.

Inher′itance-Tax. This tax is imposed on those acquiring property by inheritance or will. It is often imposed simply for the revenue it brings in; for it is easy and cheap to collect, hard to evade and one of the least unpopular forms of taxation. In most countries some form of inheritance-tax exists, and in most of our states. A special form of the tax is called the collateral inheritance tax, which imposes a higher rate upon property that is willed to distant relatives or to strangers. The form of inheritance tax that is exciting special interest at this time is one that charges a higher rate on larger fortunes, and has for its purpose not revenue only, but the diminution of large inherited fortunes. The Australasian colonies seem to have led the way in imposing such graduated inheritance-taxes. England adopted it in 1894 as a means to meet her great expenses. Congress has imposed such a tax on three occasions: from 1797 to 1802; for eight years between 1862 and 1870; and from 1898 to 1902. In the earlier of these the rate was much less on very small fortunes.

Injec′tor, an instrument used to force water into a boiler by using the energy in a jet of steam taken from the boiler into which the water is to be forced. It is simply an instrument for allowing steam to escape from a boiler through a suitable nozzle and to suck up and mix with a stream of cold water, by which it imparts so much of its own energy that the combined mass of cold water and condensed steam enters and feeds the boiler. The injector takes many special forms given by different makers and for special conditions. The injector was invented in 1858 by H. J. Giffard, a French mathematician and engineer. It is used universally on locomotives. It is said that “it is without doubt better than any device hitherto used for feeding boilers and the best that can be employed, and also is the simplest and the most ingenious.”

Initiative, Referendum and Recall. The Initiative is a method of popular control by which a minority, ranging from 5% to 25% of the voters, may petition for a state law or city ordinance. The proposed enactment must then, without change, be voted upon. If approved by a majority, it becomes a law. Laws and ordinances so passed are not subject to veto. The Initiative originated in Switzerland and has been extensively adopted in this country, particularly in states where cities have the Commission (q. v.) form of government. In commission governed cities the Referendum, under which by petition any ordinance already enacted must be similarly referred to the