_Inheritance taxes._—A device much employed for making large accumulations of wealth bear a larger portion of the community’s burdens is a heavy tax upon inheritance. Since such inheritance requires the guardianship of law for security of transfer, government is suffered to take a liberal fee for such transfer. Moreover, the inheritor is assumed to have no such property interest in what has been accumulated by another as to claim that he can be wronged if government takes a portion. It is defended also by socialists on the ground that large estates are dangerous to the general welfare. Some facts bear upon the opposite side, and are worthy of consideration. A large estate is the accumulation of enterprise and industry on the part of a man of more than ordinary abilities. The presumption is in favor of following his judgment in making that useful after his death. Most frequently it is employed in some huge industrial machine, which the public cannot manage, but can destroy by even taking a portion from it. One of the main stimulants to all accumulation is the provision for the future wants of a family. If the state takes the accumulation, it also takes the responsibility for the successors in the family line. Wherever it is applied, it is felt to be a heavy burden upon the community at large. If the state interferes with the freedom of a testator, the chances are that few estates will be accumulated, and wasteful methods of expenditure, diminishing the power of the entire community, will surely follow. Moreover, evasions of the inheritance tax are comparatively easy, and are likely to be adopted extensively by the holders of large estates. The very rich can give away a large portion of their property before death without material suffering. Only the moderately wealthy are obliged to hold on to their possessions until death. Any wealthy man can dispose of his wealth during his lifetime, and still retain its income, by giving it away, subject to an annuity. To prevent this the law would have to be extended with intricate inspection to cover all transfers of property. Let no one be deceived into feeling that this is a simple and easy way of saddling government expenses upon the rich. _Special taxes._—A multitude of minor devices are worthy of brief consideration. An occupation tax on business men is easily levied, but bears unequally upon the original payers, and in the end falls most heavily upon the poorest. A house tax, measured by the number of rooms, or the number of windows, or the number of fireplaces, has been supposed adjustable to actual income of the possessors. But it bears very heavily upon men in certain professions requiring house-room, and forces the poor into narrow and crowded quarters. The rent of the poor is necessarily a larger proportion of their living expenses than that of the well-to-do. It is a serious hardship when a tax is levied upon that which a man cannot possibly save.