Of course money is sometimes so tied up in business that it cannot be given during a man's life; "yet," says Mr. Carnegie, "the day is not far distant when the man who dies leaving behind him millions of available wealth, which was free for him to administer during life, will pass away 'unwept, unhonored, and unsung,' no matter to what uses he leaves the dross which he cannot take with him. Of such as these the public verdict will then be, 'The man who dies thus rich dies disgraced.'" He believes large estates left at death should be taxed by the State, as is the case in Pennsylvania and some other States. Mr. Carnegie does not favor large gifts left to families. "Why should men leave great fortunes to their children?" he asks. "If this is done from affection, is it not misguided affection? Observation teaches that, generally speaking, it is not well for the children that they should be so burdened. Neither is it well for the State. Beyond providing for the wife and daughters moderate sources of income, and very moderate allowances indeed, if any, for the sons, men may well hesitate; for it is no longer questionable that great sums bequeathed often work more for the injury than for the good of the recipients. There are instances of millionnaires' sons unspoiled by wealth, who, being rich, still perform great services to the community. Such are the very salt of the earth, as valuable as unfortunately they are rare." Again Mr. Carnegie says of wealth left to the young, "It deadens their energies, destroys their ambition, tempts them to destruction, and renders it almost impossible that they should lead lives creditable to themselves or valuable to the State. Such as are not deadened by wealth deserve double credit, for they have double temptation." In the _North American Review_ for December, 1889, Mr. Carnegie suggests what he considers seven of the best uses for surplus wealth: The founding of great universities; free libraries; hospitals or any means to alleviate human suffering; public parks and flower-gardens for the people, conservatories such as Mr. Phipps has given to the park at Allegheny City, which are visited by thousands; suitable halls for lectures, elevating music, and other gatherings, free, or rented for a small sum; free swimming-baths for the people; attractive places of worship, especially in poor localities. Mr. Carnegie's own great gifts have been largely along the line which he believes the "best gift to a community,"--a free public library. He thinks with John Bright that "it is impossible for any man to bestow a greater benefit upon a young man than to give him access to books in a free library."