substituted. The income tax, however just in personalty except in its most tangible forms. theory, has always proved unequal from the Stamp taxes are laid in various forms: on impossibility of obtaining accurate returns, and manufactured articles, bills of exchange, checks, unpopular from the necessity it involved of deeds, contracts, and other instruments of busiprying into the business and private concerns ness or traffic, on the process of courts, letters of the people. Great use has however been of administration, &c., and sometimes on newsmade of it in England, where one has been papers. No taxes are so easily, cheaply, or imposed ever since 1842, undergoing in the conveniently collected as these, and when levied mean time 18 alterations, the rate ranging from on articles selected with a view to a fair dis16d. in the pound to 2d. In some tax laws tribution of the burden, none could be more incomes are graded, and those are taxed least just. In the United States they are generally which are derived from property otherwise abandoned except for the purposes of the excise taxed, or which for any reason it is thought on manufactures. The enjoyments and amuseshould not be taxed as high as others. In ments of the wealthier classes are sometimes America an income tax has always been excep- taxed specially, the taxes being imposed in retional. Excise taxes are laid in great variety, spect to their servants, horses, carriages, dogs, and in some countries produce the larger por- plate, &c. The interest of money is sometimes tion of the revenue. The heaviest are usually taxed specially; so are dividends of corporathose on the manufacture of liquors; these have tions and joint stock companies; so sometimes sometimes been made so heavy as to furnish are indentures of apprenticeship, and even marstrong inducements to evasion, and by various riages. Many light taxes are laid for regulaingenious contrivances, combined usually with tion merely, usually in the form of license fees. corruption of the revenue officers, the heavy A principle generally accepted is, that artitax is made less productive than a light one. cles of luxury should be selected for taxation Excise taxes are also laid on employments in to the relief of articles of prime necessity. various forms, on the profits of business and of This tends to cast the burden upon those best corporations, &c. A succession tax, or a tax able to bear it, and at the same time leaves on the privilege of succeeding to an inheritance every man to tax himself, since his purchases or to a testamentary gift, has been customary. are made of choice and not from necessity. When the succession is collateral, or out of the But this by no means has the effect at all times immediate family of the deceased, it comes in to make the weight of taxes fall upon the diminution of a new capital and will not be wealthier classes. Mr. R. D. Baxter estimates burdensome; but when paid by the immediate the taxes paid by the manual labor classes family of the deceased, the burden is more felt, of Great Britain on alcoholic drinks and tobecause that from which the tax is taken was, bacco at 6 per cent. of their income, and for all purposes of comfort and enjoyment, the those paid by the upper and middle classes on property of the family before. Customs taxes the same articles at 2 per cent.-The offiare in some countries next in productiveness cial figures of European budgets convey no to excise taxes, while in others they are much adequate idea of the relative taxation in the more productive. They are favorite taxes respective countries, because in one country with governments because they are easy of they may embrace the taxes levied for many collection, and because the people submit to purposes which in another will be provided them more willingly than to either the direct for by taxes not brought into the correspondor the indirect internal taxes. They are ob- ing budget. Furthermore, no adequate returns jectionable because of the strong invitation are anywhere made of the items of local taxathey hold out to smuggling, which is greater tion, which constitute a large proportion of the in proportion as the tax is heavy, and also be- aggregate taxes. These local taxes in Great cause of the temptation they offer for discrimi- Britain are estimated to exceed £30,000,000. nating legislation for the benefit of particular Any comparison between the taxation of the occupations or to build up monopolies. Pro- United States and that of the European countective taxation is usually laid in this form. tries would also be likely to mislead, unless it Either an excise or a customs tax will be pro- brought into view the taxation of the several ductive in proportion as the article taxed is states as well as that of the nation. Taxation one in general use, and as the government suc- in the United States ranges itself under the ceeds in collecting the tax and preventing eva- three heads of federal, state, and municipal. sions. An export tax is not often laid, it be- The first is laid almost wholly in the form of ing thought impolitic as tending to diminish customs and excise duties. The figures for the exportation and production, and also because, fiscal year 1875 were: to the extent that it seems to transfer to purchasers in other countries the burdens of the government imposing it, the tendency is to invite retaliatory legislation. A property tax

by value has very generally been regarded in America as the most equal and just of all taxes. Practically it falls mainly on real property, from the difficulty of discovering and listing

Customs duties.
Taxes on distilled liquors...
on fermented liquors.
on tobacco

$52.081,991 12

9.144,891 66 87,303,670 06

$157,167,722 00

66

Stamp taxes.

6.0-3,590 42

Taxes on banks

4.096.860 87

State taxation is usually laid for general state | general contribute in some form to the maintepurposes only. The bulk of all state taxation nance of churches, this exemption produces no is laid upon property by a periodical valuation. considerable inequality. Special exemptions In some states these are supplemented by taxes of individuals in any class taxed are usually on occupations or privileges," on the fran- unjust, and in the United States, except when chises of corporations, &c. Taxes on those oc- made for a consideration, must be regarded as cupations which are transient and those which forbidden by constitutional principles.—Taxaare thought to require peculiar supervision tion and protection are regarded as reciprocal and regulation are usual in all the states. Mu- rights and duties. But protection is the connicipal or local taxation is commonly very sideration rather for the liability to taxation much heavier than state taxation. It em- than for actual taxation; as, if the government braces: 1, all taxes laid for the general pur- should see fit to collect all its taxes from poses of counties, cities, boroughs, towns, and lands, persons owning no lands and therefore villages; and 2, those local taxes which are not taxed, but liable to be taxed, would be usually called assessments, and which are laid equally entitled to protection with the land in special districts supposed to be peculiarly owner himself. In Great Britain and the benefited by the construction of some public United States it is a constitutional maxim that work, and by some rule of apportionment taxation and representation go together, and which proposes to charge each item of prop- the people's representatives vote the taxes erty within the district in proportion to the which the people are to pay. A violation of benefit it will receive. Taxes on this principle this maxim led to the American revolution. are often, though not always, laid for the The exact force of the maxim is not well deopening and improvement of streets, for sew- termined. It is not usually in doubt so far as erage and lighting in cities, for country drains, the general taxes for the use of the state are for levees and embankments, &c. The legisla- concerned: these must be granted by the legisture directs these to be provided for by general lature; but in the case of local taxes some taxation of the municipality, or by local as- questions remain to be determined. There sessments, as it deems most just, or it confers can be no doubt that local powers to tax are upon the municipality within which the work not inherent in the municipalities, but must is to be done a discretion in the premises.- be conferred by the state. Usually they are The methods of collecting taxes are various. conferred with proper restrictions, and the Formerly in some countries the collection of municipalities are then left to exercise them at the revenue was farmed out to contractors, but discretion. And it must be conceded that this led to enormous abuses and oppressions, when the powers are to be employed for purely and is no longer thought of. Customs duties local purposes in which the commonwealth at are usually collected by requiring everything large has no concern, this maxim would be imported to pass through the hands of govern- disregarded if liberty in the premises were not ment officers, and the tax to be paid before the left to the people directly interested; and this goods pass beyond their control. Excise taxes in the United States is customary.-See Leone may be imposed in the form of stamps, and Levi, "On Taxation, how it is Raised and how collected in a sale of the stamps, to be affixed Expended" (London, 1860); Parieu, Traité either by the person taxed or by some official. des impôts considérés sous le rapport historique, Assessed taxes are mainly collected by a col- économique et politique en France et à l'étranlector to whom a tax list and warrant is issued, ger (5 vols., Paris, 1862-'4); Sir Morton Peto, and who is authorized to distrain goods, and "Taxation, its Levy and Expenditure, past and perhaps to take the body of the person taxed. future" (New York, 1866); R. Dudley BaxIn the United States taxes on lands are gen- ter, "The Taxation of the United Kingdom" erally permitted to be enforced by a sale of (London, 1869), and "Taxation and Local Govthe lands after other means of collection are ernment" (1874); George J. Goschen, M. P., exhausted. Much use is made of penalties "Local Taxation" (London, 1872); Sargeant, under revenue laws, not only for the punish- "Taxation, Past, Present, and Future" (Lon ment of frauds and evasions, but also to com- don, 1874); R. S. Blackwell, "Tax Titles" (3d pel the furnishing of lists, returns, &c.-Many ed., Boston, 1874); "Local Government and things are usually exempt from taxation. In- Taxation," edited by J. W. Probyn ("Cobden deed, any taxation is only a selection of sub- Club Essays," 1875); Francis Hilliard, "The jects to be taxed, leaving everything else ex- Law of Taxation" (Boston, 1875); and Thomempt; but where special classes of persons, as M. Cooley, "The Law of Taxation" (Chioccupations, property, &c., are taxed, many cago, 1876). exemptions are made. Public property is usually exempt, and this includes court houses, public school buildings, asylums, &c. Houses of worship are also generally exempted, and sometimes the property of clergymen; the idea being that this indirect encouragement to religious worship is for the good of the state, and also, perhaps, that as the community in

TAXIDERMY (Gr. Táis, arrangement, and dépua, a skin), the art of preparing the skins of animals so that they retain their natural appearances, and also of arranging them in the forms and natural positions of the animals from which they are taken. This often includes the preservation of the skeleton or parts of the skeleton, which is replaced as being the

near London, Dec. 29, 1731. In 1701 he entered St. John's college, Cambridge, and in 1708 wrote his treatise on the "Centre of Oscillation," which was published in 1713 in the "Philosophical Transactions." In 1712 he was chosen a fellow of the royal society, and from 1714 to 1718 was its secretary; and he conical subjects. His Methodus Incrementorum (1715) is the first treatise in which the calculus of finite differences is proposed for consideration, and contains the first enunciation of the celebrated theorem which bears his name. In 1715 he conducted a controversial correspondence with Count Raymond de Montmort on the tenets of Malebranche, and in 1719 he published his "New Principles of Linear Perspective." His Contemplatio Philosophica was published posthumously, with a memoir by his grandson, Sir William Young (1793). He left a number of works which are still unpublished.

TAYLOR, Edward T., an American clergyman, born in Richmond, Va., Dec. 25, 1793, died in Boston, April 6, 1871. From 7 to 17 years of age he was a sailor boy. Captured on a privateer in the war of 1812, he was imprisoned at Dartmoor, England, and acted as chaplain to the prisoners. In connection with the New England Methodist conference he began stated labors and continued nine years, till about 1828, when he became chaplain of the Boston seamen's bethel, which post he retained till his death, acquiring a world-wide fame as the eloquent sailors' preacher. For many years he was known as Father Taylor. He visited Europe in 1832, and Palestine in 1842; and he was chaplain of the Macedonian, sent in 1846 to the relief of the starving poor of Ireland.

California, and returned home by the way of | Mexico. In 1851 he set out on a protracted tour in the East, in the course of which he ascended the Nile to lat. 12° 30′ N., and afterward traversed large portions of Asia Minor, Syria, and Europe; and in the latter part of 1852 he made a new departure from England, crossing Asia to Calcutta, and thence proceed-tributed papers on magnetism and mathemating to China, where he joined the expedition of Commodore Perry to Japan; and he afterward made several other journeys. In 1862-13 he was secretary of legation at St. Petersburg, and part of the time chargé d'affaires. In 1874 he revisited Egypt, and attended the millennial celebration in Iceland; and in Feb., 1878, he was appointed minister to Germany, where he had previously resided several years at intervals. He was also well known as a lecturer. Besides his "Views Afoot," he published "El Dorado, or Adventures in the Path of Empire" (2 vols. 12mo, 1850); "A Journey to Central Africa" (1854); "The Lands of the Saracen" (1854); "A Visit to India, China, and Japan" (1855); "Northern Travel: Summer and Winter Pictures of Sweden, Denmark, and Lapland (London, 1857; New York, 1858); Travels in Greece and Russia" (1859); "At Home and Abroad, a Sketch Book of Life, Scenery, and Men" (1859; 2d series, 1862); "Colorado, a Summer Trip" (1867); "By-Ways of Europe" (1869); and "Egypt and Iceland" (1874). His volumes of poems are: "Ximena, or the Battle of the Sierra Morena, and other Poems" (Philadelphia, 1844); "Rhymes of Travel, Ballads, and other Poems (1848); "The American Legend," a poem delivered before the Phi Beta Kappa society of Harvard university (1850); "Book of Romances, Lyrics, and Songs" (1851); "Poems and Ballads" (1854); "Poems of the Orient" (1855); "Poems of Home and Travel," a selection from his early lyrics (Boston, 1855); "The Poet's Journal" (1862); "The Picture of St. John" (1866); "The Ballad of Abraham Lincoln " (1869); "The Masque of the Gods" (1872); Lars, a Pastoral of Norway" (1873); "The Prophet, a Tragedy" (1874); and "Home Pastorals, Ballads, and Lyrics" (1875). He also published the novels "Hannah Thurston, a Story of American Life" (1863), "John Godfrey's Fortunes" (1864), "The Story of Kennett" (1866), and “Joseph_and his Friend" (1870). He translated in the original metres both parts of Goethe's "Faust (1870-'71), and edited a "Cyclopædia of Modern Travel" (Cincinnati, 1856), "Frithiof's Saga," translated by W. L. Blackley from the Swedish of Tegnér (1867), Auerbach's "Villa on the Rhine" (2 vols., 1869), and "Illustrated Library of Travel, Exploration, and Adventure" (vols. i.iv., 1872-4). Several of his works have been translated into German, French, and Russian. He had been long engaged upon a biography of Goethe, which he left unfinished.

TAYLOR, Brook, an English mathematician, born at Edmonton, Aug. 18, 1685, died in or

TAYLOR, George, a signer of the Declaration of Independence, born in Ireland in 1716, died in Easton, Pa., Feb. 23, 1781. After receiving a good education, he came to America as a "redemptioner," and bound himself for a term of years to an iron manufacturer at Durham, Pa. His employer subsequently made him his clerk, and after his death Taylor married his widow and became master of the establishment. He was a member of the provincial assembly from 1764 till 1770, when he was made a judge of the county court and colonel of militia. In October, 1775, he was again elected to the provincial assembly. He was elected to the continental congress on July 20, 1776, signed the Declaration on Aug. 2, and in March, 1777, retired from congress.

TAYLOR, Sir Henry, an English poet, born in 1800. In 1824 he entered the colonial office, where he has long been one of the five senior clerks. His earliest publication was "Isaac Comnenus, a Play" (1827), and he is best known by two dramas in blank verse, "Philip van Artevelde" (1834) and "Edwin the Fair" (1842). His other works include "The Eve of the Conquest, and other Poems" (1847); "Notes from Life, in Six Essays" (1847); "Notes from Books, in Four Essays" (1849);