John Locke, in his treatise On the Standard of Value, treats of taxation, and shows conclusively that if all lands were nominally free from taxation, the owners of lands would proportionally pay more taxes than now, because the same amount of money must continue to be collected in some form, and the average profits of lands would only be equal to the average profits of other investments; and further, that the expense and annoyance (another form of expense) would be increased if the tax were exclusively levied in the first instance upon personal property; and hence the landowner would be burdened with his proportion of the unnecessary expense and annoyance. He also shows that you may change the form of a uniform tax, but that you can not change the burden; and that the change will increase the burden, if the new system is more expensive and annoying than the old. Locke wrote nearly a century before Adam Smith published his Wealth of Nations, and it would seem probable that Smith acquired his ideas relative to the average profits of investments from Locke. THE GREAT BOMBARDMENT. BY CHARLES F. HOLDER. A thin stratum of air, an invisible armor of great tenuity, lies between man and the menace of possible annihilation. The regions of space beyond our planet are filled with flying fragments. Some meet the earth in its onward rush; others, having attained inconceivable velocity, overtake and crash into the whirling sphere with loud detonation and ominous glare, finding destruction in its molecular armor, or perhaps ricocheting from it again into the unknown. Some come singly, vagrant fragments from the infinity of space; others fall in showers like golden rain; all constituting a bombardment appalling in its magnitude. It has been estimated that every twenty-four hours the earth or its atmosphere is struck by _four hundred million_ missiles of iron or stone, ranging from an ounce up to tons in weight. Every month there rushes upon the flying globe at least twelve billion iron and stone fragments, which, with lurid accompaniment, crash into the circumambient atmosphere. Owing to the resistance offered by the air, few of these solid shots strike the earth. They move out of space with a possible velocity of thirty or forty miles per second, and, like moths, plunge into the revolving globe, lured to their destruction by its fatal attraction. The moment they enter our atmosphere they ignite; the air is piled up and compressed ahead of them with inconceivable force, the resultant friction producing an immediate rise in temperature, and the shooting star, the meteor of popular parlance, is the result. [Illustration: IDEAL VIEW OF THE EARTH AS IT IS BOMBARDED BY THE ESTIMATED FOUR HUNDRED MILLION METEORITES EVERY TWENTY-FOUR HOURS.[20]]