lessening with the increase of value of either was an immense incentive to slave-holding. With apparently this one exception, in the absence of that procrustean bed, the uniform rate, upon which all property which cannot be concealed is now stretched, the wealthy paid according to their wealth, the poor according to their poverty; but all, who had anything, contributed to the general welfare, and bore a fair share of the general burden. That is the real reason why they fought so long and well. For instance on $385,000 of real estate, 28 slaves, 1 carriage and 2 horses, Otis Mills and Otis Mills & Co. paid a tax of $5,524. On $281,000 of real estate, 14 slaves, a carriage and 2 horses, William Aiken paid a tax of $4,027.40. On $101,500 of real estate, $2,724.16, interest on bonds, 3 slaves and $45,000 of shipping, the estate of James Adger paid a tax of $1,835.60. On $15,000 of real estate, $1,982 interest on bonds, $14,642 commissions, 14 slaves, 1 carriage, 3 horses and 2 dogs, Wm. C. Bee and Wm. C. Bee & Co. paid a tax of $732.60. On a stock of goods $16,000, commissions $9,000, Jeffords & Co. paid a tax of $449. On $8,000 shipping, $4,600 income and 3 slaves E. Lafitte & Co. paid a tax of $184. On a stock of goods of $1,000, Samuel P. Lawrence paid a tax of $14. On 1 slave Mrs. M. S. H. Godber paid a tax of $3. On $200 of real estate Dr. Charles M. Hitchcock paid a tax of $1.80. On a stock of goods valued at $100, C. H. Brunson paid a tax of $1.40. The tax imposed on the manufacture of gas light was lighter than that imposed on shipping; but it was gainful and on a capital of $755,700 the Company paid a tax $3,778.50.[405] That the condition of the Southern States was incalculably improved by the abolition of slavery is the firm belief of the author of this study. But that from the tax legislation that followed, the morals of all have suffered tremendously, is the belief of many, with which he agrees. The presence of the Negroes in the masses in which they still remained in the South after emancipation retarded even the remarkable recovery that the South has made. In this year of 1925, the first in a century in which the white population of South Carolina has exceeded in numbers the colored, it is apparent that the small industries of country life are becoming distinctly more gainful. Why? With lessening mass the Negro is feeling the effect of environment. He is less of a pilferer. And with less friction and consequent material gain, wider opens the door to literature and art. That there is an immense educational power in art has again and again been demonstrated by artists who have had a purpose deeper than—“Art for art’s sake.”