of comicality a law enacted by the Congress of the United States for the purpose of taxing foreign importers, which necessitated the enactment by it of another law appropriating money to enable the United States to pay customs taxes every time on everything that it may import for its own use?[10] Finally, if the foreigner and not our citizens pays our customs taxes on imports, what is the object of placing by specific statutes any article on the free list? Why not let him continue to pay millions of taxes for us, as, for example, on sugar? FOOTNOTES: [6] It is fortunate that Mr. Wells had practically completed his essays on taxation before death put an end to his activity. The manuscript of two chapters was found among his papers--one on the Best Methods of Taxation, and the other on the Law of the Diffusion of Taxes, begun in this number. The first manuscript has some pages missing, and it has been thought best to postpone its publication, in the hope that the missing pages may be found. It is evident that the last touches were yet to be put upon the chapter on the diffusion of taxes--a chapter that was to sum up the theory of taxation developed by the writer. So much of that summary is contained in it as to make the meaning of Mr. Wells unmistakable, and its publication is further amply justified by the number of practical illustrations and happy application of theory to fact, in the selection and explanation of which the author excelled. The entire series, which has been running in the Popular Science Monthly for more than three years, will now be collected in a volume--a worthy memorial to one whose powers of popular exposition of abstract problems placed him among the first of economists in the United States. [7] On the Shifting and Incidence of Taxation, by Prof. Edwin R. Seligman, 1892. [8] The assertion would not be warranted that the masses of New York were wholly unanimous in condemning Tweed, for a portion of them were undoubtedly well content with the situation. He had curried favor with the very poor and ignorant by distributing coal and flour, and making ostentatious presents of money; and these "charities" are remembered to this day in the poorer parts of New York city, and Tweed is esteemed by many as the victim of injustice, and a man who suffered because he was the friend of the people. [9] Of the net ordinary receipts of the Federal Government ($385,819,000) in 1893, only about $12,000,000 was derived from sources that could not be regarded as taxes, and were mainly receipts from the sales and surveys of public and Indian lands ($4,120,000) and of other Government property.