been bequeathed, the heavier the rate is made. It is sometimes as high as 20 per cent. Speaking upon this point, the New York 'Evening Post' correspondent says: 'Evidently there are few countries that do so much to discourage the accumulation of vast fortunes; and, in fact, Switzerland has few paupers and few millionaires.'" Until 1848, each canton imposed cantonal tariff duties on imported goods, and, as is yet the case in most continental countries, until a few years ago the larger cities imposed local import duties (_octrois_). But the _octroi_ is now a thing of the past, and save in one respect the cantons have abolished cantonal tariffs. The mining of salt being under federal control, and the retail price regulated by each canton for itself, supervision of imports of salt into each canton becomes necessary. The "Statesmen's Year Book" (1891) gives the debts of all the cantons of Switzerland as inconsiderable, while the federal debt, in 1890 but eleven million dollars, is less than half the federal assets in stocks and lands. In summing up at the close of his chapter on "State and Local Finance," Prof. Vincent says: "On the whole, the expenditures of Switzerland are much less than those of neighboring states. This may be ascribed in part to the lighter military burden, in part to the fact that no monarchs and courts must be supported, and further, to the inclinations of the Swiss people for practical rather than ornamental matters." And he might pertinently have added, "and to the fact that the citizens themselves hold the public purse-strings." _Limitations to Swiss Freedom._ Certain stumbling blocks stand in the way of sweeping claims as to the freedom enjoyed in Switzerland. One is asked: What as to the suppression of the Jesuits and the Salvation Army? As to the salt and alcohol monopolies of the State? As to the federal protective tariff? What as to the political war two years ago in Ticino? Two mutually supporting forms of reply are to be made to these queries. One relates to the immediate circumstances under which each of the departures from freedom cited have taken place; the other to historical conditions affecting the development of the Swiss democracy of to-day. As to the first of these forms of reply: