If all property of stated kinds were equally and fairly valued, the burden of taxation would be most fairly distributed as regards property owners. Any tendency to undervalue is sure to oppress the weaker part of these property holders. If the price of a horse is fixed at twenty dollars, when the average price is sixty, the more wealthy owner of horses whose average value is above the general average has a larger part of his property exempt than the poorer owner whose horses are below the average. In the same ratio all household goods and even farms and buildings are under-estimated. In this connection it is proper to mention the exemption of certain property devoted wholly to public welfare and contributing alike to the good of all citizens. In every state there are multitudes of schools, created and sustained by gifts of benevolent men. These supplement and extend the work of the state for general enlightenment, and are wisely encouraged by exemption from the burden of taxation, because their entire income is devoted to the same ends which the state serves. Public libraries and churches, devoted to such general enlightenment and moral growth, are wisely included in this exemption. Nobody suffers, but everybody gains, by the use of private property for such purposes. If in any way these institutions serve the private ends of individuals, those individuals become themselves property owners, subject to the same taxation as others. Such exemptions may extend even to art collections made by private funds, and to extensive grounds laid out in parks, provided they are open to the public and serve as a means of wholesome recreation and culture. In general, however, specific exemptions of private property from any taxes lead to abuse of privileges, jealousies and popular dissatisfaction, which result in danger to government and harm to the people. Exemptions of property used for particular purposes, like a farmer’s team, may be thought of as a bounty upon such means of production. But the effect is almost always to the disadvantage of the weak, and the practice gives a general encouragement to the disposition to escape taxes. Farmers, of all classes of people, are most interested in a fair and painstaking assessment of all forms of property. Their influence is most widely extended and far-reaching in its effects. The whole community should be led to realize the absolute necessity of fair taxation and prompt meeting of individual responsibility. Fraud in the treatment of taxes is a crime against society, whether it involves false swearing or not. It partakes of the nature of treason, and may well be subjected to severe penalties. Usually, however, a penalty in the shape of additional taxes and forfeiture of property by sale for taxes, with room for redemption at considerable expense, are sufficient to secure a proper assessment and collection, if the community are really in earnest in resisting the fraud.