To be just, any form of taxation should repress productive industry as little as possible, and should be of a kind that can not easily be shifted. In addition to these qualifications, it should, if possible, contribute directly to the eugenic strength of the nation by favoring, or at least by not penalizing, useful families. A heavy tax on land values (in extreme, the single-tax) and a heavy tax on bachelors have sometimes been proposed as likely to be eugenic in effect. But they are open to criticism. The tax on land values appears too likely to be indiscriminate in working: it would appear to favor inferior families as much as superior ones. The tax on bachelors is proposed as a means of getting bachelors to marry; but is this always desirable? It depends on the quality of the bachelors. Even at present it is our belief that, on the whole, the married men of the population are superior to the unmarried men. If the action of sexual selection is improved still further by the eugenics campaign, this difference in quality will be increased. It will then be rather an advantage that the bachelors should remain single, and a tax which would force them into marriage for reasons of economy, is not likely to result in any eugenic gain. But a moderate indirect tax by an exemption for a wife and each child after a general exemption of $2,000 would be desirable. The inheritance tax seems less open to criticism. Very large inheritances should be taxed to a much greater degree than is at present attempted in the United States, and the tax should be placed, not on the total amount of the inheritance, but on the amount received by each individual beneficiary. This tends to prevent the unfair guarantee of riches to individuals regardless of their own worth and efforts. But to suggest, on the other hand, as has often been done, that inheritances should be confiscated by the government altogether, shows a lack of appreciation of the value of a reasonable right to bequeath in encouraging larger families among those having a high standard of living. It is not desirable to penalize the kind of strains which possess directing talent and constructive efficiency; and they certainly would be penalized if a man felt that no matter how much he might increase his fortune, he could not leave any of it to those who continued his stock. The sum exempted should not be large enough to tempt the beneficiary to give up work and settle down into a life of complacent idleness, but enough to be of decided assistance to him in bringing up a family: $50,000 might be a good maximum. Above this, the rate should advance rapidly, and should be progressive, not proportional. A 50% tax on inheritances above $250,000 seems to us desirable, since large inheritances tend to interfere with the correlation of wealth and social worth, which is so necessary from a eugenic point of view as well as from that of social justice.