The materials for such comparisons are various. Every traveler has his impressions of the relative prosperity of South and North based on what he sees of stations, public and private buildings, cities and stocks of goods, and on the appearance of farms and work-people throughout the country. For precise indications, the population of the states is estimated year by year in the _Bulletins_ of the Census Bureau; estimates of accumulated wealth are made every few years by the Department of Commerce; returns of annual crops by the Department of Agriculture; banking statistics by the Treasury Department. The annual _Statistical Abstract_ prints summaries of manufactures and other industry, and on these topics the Census Bureau issues valuable bulletins. For tax valuations there is no general official publication, but the _World Almanac_ collects every year from state auditors a statement of assessments. Most of these sources must be accepted as simply a series of liberal estimates, but the factors of error are likely to be much the same in the Northern and the Southern communities, and at least they furnish the basis for a comparison in round numbers. The tax assessments are significant, because they are revised from year to year, and the methods of assessment are not very different in the various parts of the country and are likely to err by giving too low a value or omitting property, so that comparisons from tax returns are relatively more favorable to the poorer than to the richer communities. _I. The Eleven Seceding States._ Tabulation based upon the principles stated above will be found in the Appendix to this volume; and a study of those tables reveals some interesting comparisons between the eleven communities which formed the Southern Confederacy and nineteen Western communities, the two groups each having in 1900 about nineteen million inhabitants. The assessed taxable valuation of the Southern group in 1904 was 4,200 millions; in the Northern group it was 9,700 millions, or more than double. Four years later the valuations were 5,200 millions as against 13,800 millions. Since tax assessments are subject to many variations, perhaps a fairer measure of sectional wealth is banking transactions. The bank deposits of the National groups of the Southern group were, in 1906, 700 millions, in the Northern group, 2,400 millions. Bank clearings in the same year were respectively 4 billions and 8-1/2 billions. All the eleven seceding states together in 1906 valued their real estate at 2,900 millions, their personal at 1,800 millions, total 4,700 millions. A corresponding Northern group (in which the richest state is Indiana), counts its real estate worth 7,700 millions, its personalty, 2,700 millions, a total of 10,400 millions. That is, the Northern land and buildings are counted nearly thrice as valuable, and personalty about a half more valuable, though everybody knows that there is a vast deal of untaxed personalty in the North.