The great economical question concerning taxation is how to secure the greatest degree of protection to persons and property at the least possible expense to the persons protected. Its decision depends partly upon the expensiveness of the government agencies, and partly upon the methods of levying and collecting the taxes. As to the former, there is a great variety of usage in different nations, or in the same nation at different periods. Not only is this difference seen in the amount of compensation paid to personal agents directly concerned in the administration of public affairs, but in the costliness of the public buildings and other means for carrying out the purposes of the government. It is evident a true economy does not demand either parsimony or niggardliness in these respects. The _best_ agents can only be secured by making the compensation to correspond to that paid for the same grade of services in other employments. The edifices and other structures and furniture should both correspond with the purposes for which they are to be used, and with the general style of expenditure prevailing in the community. But all expense for the mere sake of show, all extravagance and prodigality, and all compensation bestowed as a reason for partisan service or out of personal favoritism, is not only uneconomical, but for the most part fraudulent. In the levying and collecting of taxes for revenue two general methods are pursued, namely, _direct_ and _indirect_. In the former the tax is paid by the party upon whom it is levied. Such are taxes upon real estate, tools, machinery, domestic animals, etc. In indirect taxation the tax, though levied upon one person, is usually paid by another. Thus, during our civil war, there was a stamp-tax of one cent on each bunch of matches. The manufacturer paid the tax to the government, but the consumer of matches paid a cent more for each bunch of matches than it would have otherwise cost him. Duties on foreign imports are of this character. Direct taxes, though by far more just and equable than indirect, are far less popular. The reason of this is doubtless to be found in the fact that when the tax-payer meets his obligation in the former case he does it consciously and with a clear sense that he is parting with so much actual wealth. In the latter case it is often done unconsciously, and almost always without realization of the fact. Yet, for this very reason, it is better that the tax be direct than indirect. READINGS IN ART. I. ARCHITECTURE.[I] INTRODUCTION. Architecture may be described as building at its best, and when we talk of the architecture of any city or country we mean its best, noblest, or most beautiful buildings; and we imply by the use of the word that these buildings possess merits which entitle them to rank as works of art.