At this point of the discussion it is desirable to obtain a clear and true idea of the meaning or definition of the phrase "diffusion of taxes." As sometimes used in popular and superficial discussions, it is held to imply that every tax imposed by law distributes itself equitably over the whole surface of society. Such implication would, however, be even more fallacious than an assumption that every expenditure made by an individual distributes itself in such a way that it becomes equally an expenditure by every other individual. On the other hand, a fair consideration of the foregoing summary of facts and deductions would seem to compel every mind not previously warped by prejudice to accept and indorse the following as great fundamental principles in taxation: _First_, that in order to burden equitably and uniformly all persons and property, for the purpose of obtaining revenue for public purposes, it is not necessary to tax primarily and uniformly all persons and property within the taxing district. _Second_, equality of taxation consists in a uniform assessment of the same articles or class of property that is subject to taxation. _Third_, taxes under such a system equate and diffuse themselves; and if levied with certainty and uniformity upon tangible property and fixed signs of property, they will, by a diffusion and repercussion, reach and burden all visible property, and also all of the so-called "invisible and intangible" property, with unerring certainty and equality. All taxation ultimately and necessarily falls on consumption; and the burden of every man, under any equitable system of taxation, and which no effort will enable him to avoid, will be in the exact proportion or ratio which his aggregate consumption maintains to the aggregate consumption of the taxing district, State, or community of which he is a member. It is not, however, contended that unequal taxation on competitors of the same class, persons, or things diffuses itself whether such inequality be the result of intention or of defective laws, and their more defective administration. And doubtless one prime reason why economists and others interested have not accepted the law of diffusion of taxes as here given is that they see, as the practical workings of the tax systems they live under, or have become practically familiar with, that taxes in many instances do seem to remain on the person who immediately pays them; and fail to see that such result is due--as in the case of the taxation of large classes of the so-called personal property--to the adoption of a system which does not permit of equality in assessment, and therefore can not be followed by anything of equality in diffusion. Such persons may not unfairly be compared to physicists, who, constantly working with imperfect instruments, and constantly obtaining, in consequence, defective results, come at last to regard their errors as in the nature of established truths.[18]