When a tax is levied, the need by the State levying it of a certain sum of money must first be ascertained by competent authority, legislative or executive, as the case may be, and the law-making power must then, according to a prescribed form, enact that to raise such a sum a certain tax shall be levied on designated property or occupations. If the exigencies of the State are held to require it, a tax may be levied upon property of more than its value, as in the case, for example, of the customs duty which was imposed in one of our "tariff revisions" upon plate glass imported into the United States by way of "protecting" a single plate-glass factory then existing in the United States. This was an abominable abuse of a constitutional power, but it was not "confiscation." What Henry George proposes is confiscation, as Dr. M'Glynn plainly sees and courageously says. What he proposes is that the State shall compel the annual rental value of all land to be paid into the public treasury, without regard to the question whether the State does or does not need such a sum of money. That is confiscation pure and simple, the State, in the assumed interest of the State, proceeding against the private owners of land, or the "miscalled owners," to use Dr. M'Glynn's significant phrase, precisely as under the feudal system the State proceeded against the private property of rebels and traitors. No good reason can be shown why the process should not be applied to personalty and to debts as well as to land. This was the doctrine indorsed at the polls in New York in November 1886 by 68,000 voters. Nor can there be much doubt that it would have been indorsed by the few thousand more votes needed to defeat Mr. Hewitt, the actual Mayor of New York, and to put Mr. Henry George into the Chief Magistracy of the first city of the New World, had not its teachers and preachers been confronted by the quiet, cool, and determined prelate who met it as plainly as it was put. "Your letter," said the Archbishop, "has brought the painful intelligence that you decline to go to Rome, and that you have taught, and will continue to teach, the injustice of private ownership of land, no matter by what laws of Church or State it may be sanctioned. In view of such declarations, to permit you to exercise the holy ministry would be manifestly wrong."