may be performed. The magnitude of the work performed necessarily
requires the expenditure of vast sums of money. The chief source from
which these sums are derived is taxation. Taxes have been defined to be
"the legally determined and legally collected contributions of
individuals for meeting the necessary and general expenses of the
State."[1] In the large majority of cases this is a good definition, but
in a few instances it is too narrow. There are some taxes that are
levied not primarily for the purpose of raising an income to meet the
expenses of the government, but to subserve some other purpose. For
instance, the maintenance of our high duties on articles imported into
the United States from foreign countries has for its main purpose the
protection of our industries from European competition. The large
revenues that are derived therefrom are incidental. High liquor
licenses, also, are maintained for the express purpose of lessening the
consumption of intoxicating beverages.

[Footnote 1: Carl Knies.]

The aim of every good government is to distribute its burdens of
taxation, as well as its benefits, fairly and equitably among its
citizens. It is the duty of every citizen to assist in the realization
of this aim, by an intelligent, honest and disinterested vote. Equality
of taxation means equality of sacrifice. Each person should contribute
towards the support of the government in proportion to his means and the
benefits enjoyed. It is the duty of every citizen, first to see that
just and expedient tax laws are passed, then to pay his proper
proportion, and lastly, to see that his neighbors likewise contribute
their share. To obtain an equitable system of government revenue and
expenditure has been the great motive force which, in the past, has
urged the people forward in their efforts to secure popular forms of