[Sidenote: Undervaluation.] [Sidenote: The burden of taxation.] In point of fact, however, the tax is seldom quite as heavy as this. It is not easy to tell exactly how much a man is worth, and accordingly assessors, not wishing to be too disagreeable in the discharge of their duties, have naturally fallen into a way of giving the lower valuation the benefit of the doubt, until in many places a custom has grown up of regularly undervaluing property for purposes of taxation. Very much as liquid measures have gradually shrunk until it takes five quart bottles to hold a gallon, so there has been a shrinkage of valuations until it has become common to tax a man for only three fourths or perhaps two thirds of what his property is worth in the market. This makes the rate higher, to be sure, but the individual taxpayer nevertheless seems to feel relieved by it. Allowing for this undervaluation, we may say that a man worth $50,000 commonly pays not less than $500 for his yearly taxes, or about one fifth of the annual income of the property. We thus begin to see what a heavy burden taxes are, and how essential to good government it is that citizens should know what their money goes for, and should be able to exert some effective control over the public expenditures. Where the rate of taxation in a town rises to a very high point, such as two and a half or three per cent, the prosperity of the town is apt to be seriously crippled. Traders and manufacturers move away to other towns, or those who would otherwise come to the town in question stay away, because they cannot afford to use up all their profits in paying taxes. If such a state of things is long kept up, the spirit of enterprise is weakened, the place shows signs of untidiness and want of thrift, and neighbouring towns, once perhaps far behind it in growth, by and by shoot ahead of it and take away its business.